https://www.taxtmi.com/caselaws?id=42989 Retrospective excise liability for captive consumption remained subject to the mandatory notice, adjudication and limitation scheme under the excise law. A straight demand letter, without a show cause notice or determination after considering objections, did not satisfy the statutory procedure, so the demand was invalid. The earlier view that arrears could be recovered despite limitation was no longer good law after later Supreme Court decisions; the department still had to issue notice within the prescribed period after the stay ended. Because no valid notice was issued in time, the demand was barred by limitation and could not be sustained. en-us Mon, 25 Mar 1991 00:00:00 +0530 Tue, 15 Jun 2010 14:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42989 Retrospective excise liability for captive consumption remained subject to the mandatory notice, adjudication and limitation scheme under the excise law. A straight demand letter, without a show cause notice or determination after considering objections, did not satisfy the statutory procedure, so the demand was invalid. The earlier view that arrears could be recovered despite limitation was no longer good law after later Supreme Court decisions; the department still had to issue notice within the prescribed period after the stay ended. Because no valid notice was issued in time, the demand was barred by limitation and could not be sustained. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42989