https://www.taxtmi.com/caselaws?id=42635 Binding departmental instructions requiring one month to reply to a Central Excise show cause notice must be followed, and a notice granting only ten days is procedurally defective. Where the assessee is denied the prescribed opportunity to respond, the defect goes to the validity of the notice and also taints any consequential order passed on it, including withdrawal of exemption from filing price lists. The text states that the instructions were treated as binding on the Collector, and non-compliance rendered both the notice and the resulting order liable to be quashed. en-us Wed, 16 Aug 1989 00:00:00 +0530 Sat, 12 Jun 2010 13:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42635 Binding departmental instructions requiring one month to reply to a Central Excise show cause notice must be followed, and a notice granting only ten days is procedurally defective. Where the assessee is denied the prescribed opportunity to respond, the defect goes to the validity of the notice and also taints any consequential order passed on it, including withdrawal of exemption from filing price lists. The text states that the instructions were treated as binding on the Collector, and non-compliance rendered both the notice and the resulting order liable to be quashed. Case-Laws Central Excise Wed, 16 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42635