https://www.taxtmi.com/caselaws?id=40839 A central excise demand notice issued directly, without first serving a show cause notice, was held invalid because both Rule 10 and Rule 10A require notice and an opportunity to respond before recovery of duty. The demand could not be justified by relying on an incorrect or alternative rule, since the mandatory pre-recovery procedure was not followed. The notice was therefore treated as illegal and void for non-compliance with the prescribed process. en-us Fri, 18 Apr 1980 00:00:00 +0530 Sat, 15 May 2010 12:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40839 A central excise demand notice issued directly, without first serving a show cause notice, was held invalid because both Rule 10 and Rule 10A require notice and an opportunity to respond before recovery of duty. The demand could not be justified by relying on an incorrect or alternative rule, since the mandatory pre-recovery procedure was not followed. The notice was therefore treated as illegal and void for non-compliance with the prescribed process. Case-Laws Central Excise Fri, 18 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40839