https://www.taxtmi.com/caselaws?id=42614 Demand notices for excise duty were challenged on the ground that no prior show-cause notice had been issued before recovery. The Court held that no rule required a prior opportunity before issuing the demand notices, and that Rules 155 and 160 operated automatically where goods were removed from the warehouse without permission. As permission had not been obtained before removal of the tobacco, the duty demanded was recoverable. The challenge to the notices therefore failed, and the demand was sustained. en-us Thu, 07 Dec 1989 00:00:00 +0530 Sat, 12 Jun 2010 12:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42614 Demand notices for excise duty were challenged on the ground that no prior show-cause notice had been issued before recovery. The Court held that no rule required a prior opportunity before issuing the demand notices, and that Rules 155 and 160 operated automatically where goods were removed from the warehouse without permission. As permission had not been obtained before removal of the tobacco, the duty demanded was recoverable. The challenge to the notices therefore failed, and the demand was sustained. Case-Laws Central Excise Thu, 07 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42614