https://www.taxtmi.com/caselaws?id=44902 Proceedings initiated through Form D.D. 2 were challenged as void for want of a show cause notice under the Central Excise Rules, 1944. The Supreme Court did not decide whether Form D.D. 2 or the later departmental letter could constitute a valid show cause notice, because the letter was not part of the record before the Tribunal and the departmental representative had already conceded that no notice had been issued. The Tribunal's view that the proceedings were a nullity on that basis was left undisturbed. en-us Wed, 28 Sep 1994 00:00:00 +0530 Tue, 06 Jul 2010 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44902 Proceedings initiated through Form D.D. 2 were challenged as void for want of a show cause notice under the Central Excise Rules, 1944. The Supreme Court did not decide whether Form D.D. 2 or the later departmental letter could constitute a valid show cause notice, because the letter was not part of the record before the Tribunal and the departmental representative had already conceded that no notice had been issued. The Tribunal's view that the proceedings were a nullity on that basis was left undisturbed. Case-Laws Central Excise Wed, 28 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44902