https://www.taxtmi.com/caselaws?id=43163 The court quashed the order confirming duty demand on Pulp Board against a Small Scale Industry petitioner, emphasizing the impermissibility of withdrawing exemption without notice or hearing. The absence of a speaking order explaining grounds for the demand rendered the subsequent order invalid. The judgment stressed procedural fairness, directing a fresh hearing to determine duty liability and address any withdrawal of exemption with proper notice and opportunity for the petitioner to respond. The ruling underscored the importance of due process, clarity in decisions, and upholding parties' rights in excise duty matters. en-us Fri, 01 Feb 1991 00:00:00 +0530 Wed, 16 Jun 2010 14:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43163 The court quashed the order confirming duty demand on Pulp Board against a Small Scale Industry petitioner, emphasizing the impermissibility of withdrawing exemption without notice or hearing. The absence of a speaking order explaining grounds for the demand rendered the subsequent order invalid. The judgment stressed procedural fairness, directing a fresh hearing to determine duty liability and address any withdrawal of exemption with proper notice and opportunity for the petitioner to respond. The ruling underscored the importance of due process, clarity in decisions, and upholding parties' rights in excise duty matters. Case-Laws Central Excise Fri, 01 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43163