https://www.taxtmi.com/caselaws?id=43348 The High Court set aside a demand notice issued by the Superintendent of Central Excise for payment of differential duty, ruling it invalid as it lacked a preceding show cause notice as required by Section 11A of the Central Excise Act. The Court emphasized the necessity of complying with statutory procedures, citing Supreme Court precedents. Additionally, the Court upheld the petitioner's challenge regarding the Superintendent's competency to issue the demand notice for a period exceeding six months, ultimately allowing the writ petition and quashing the demand notice. en-us Thu, 07 Feb 1991 00:00:00 +0530 Thu, 17 Jun 2010 15:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43348 The High Court set aside a demand notice issued by the Superintendent of Central Excise for payment of differential duty, ruling it invalid as it lacked a preceding show cause notice as required by Section 11A of the Central Excise Act. The Court emphasized the necessity of complying with statutory procedures, citing Supreme Court precedents. Additionally, the Court upheld the petitioner's challenge regarding the Superintendent's competency to issue the demand notice for a period exceeding six months, ultimately allowing the writ petition and quashing the demand notice. Case-Laws Central Excise Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43348