https://www.taxtmi.com/caselaws?id=43579 A demand letter issued by the Assistant Collector could not survive once the underlying Central Excise order had been set aside in appeal, because the demand was founded entirely on that order. With the foundational order no longer in force, the legal basis for enforcement ceased to exist, and the Department's proposed challenge before the Tribunal did not preserve the demand. The impugned demand was therefore unsustainable and liable to be quashed in favour of the assessee. en-us Wed, 09 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43579 A demand letter issued by the Assistant Collector could not survive once the underlying Central Excise order had been set aside in appeal, because the demand was founded entirely on that order. With the foundational order no longer in force, the legal basis for enforcement ceased to exist, and the Department's proposed challenge before the Tribunal did not preserve the demand. The impugned demand was therefore unsustainable and liable to be quashed in favour of the assessee. Case-Laws Central Excise Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43579