https://www.taxtmi.com/caselaws?id=43328 Central excise demand notices were upheld because the Central Excise Rules did not require a prior show-cause notice or pre-issuance opportunity before issuance of such demands. The Court treated Rules 155 and 160 as operating automatically and noted that the petitioner had removed dutiable tobacco from the warehouse without the required permission, making the duty recoverable. On that basis, the challenge to quash the demand notices failed and the notices remained valid. en-us Wed, 26 Jul 1989 00:00:00 +0530 Thu, 17 Jun 2010 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43328 Central excise demand notices were upheld because the Central Excise Rules did not require a prior show-cause notice or pre-issuance opportunity before issuance of such demands. The Court treated Rules 155 and 160 as operating automatically and noted that the petitioner had removed dutiable tobacco from the warehouse without the required permission, making the duty recoverable. On that basis, the challenge to quash the demand notices failed and the notices remained valid. Case-Laws Central Excise Wed, 26 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43328