https://www.taxtmi.com/caselaws?id=42961 A demand raised without complying with an appellate remand direction was unsustainable, because the authority was required to reconsider duty liability after extending the claimed exemption benefit and only then redetermine the tax. The High Court also found a breach of natural justice, since no opportunity of hearing was given before the demand was issued. The impugned demand was quashed and the matter was remitted for fresh determination after a fresh show cause notice and hearing to the petitioner. en-us Tue, 12 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 13:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42961 A demand raised without complying with an appellate remand direction was unsustainable, because the authority was required to reconsider duty liability after extending the claimed exemption benefit and only then redetermine the tax. The High Court also found a breach of natural justice, since no opportunity of hearing was given before the demand was issued. The impugned demand was quashed and the matter was remitted for fresh determination after a fresh show cause notice and hearing to the petitioner. Case-Laws Central Excise Tue, 12 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42961