https://www.taxtmi.com/caselaws?id=46039 Excise demand under Rule 9(2) required disclosure of the material relied on and a real opportunity for the assessee to meet adverse inferences. The Court treated the demand-making inquiry as quasi-judicial in character, and held that even if administrative, fair play and natural justice still applied; because the Department had not supplied sufficient particulars of the evidence or afforded an effective hearing, the demand notices were invalid. The detention order, being consequential upon the invalid demand notice, could not stand independently and was also set aside. The writ petition therefore succeeded, with the impugned demand notices and detention order quashed. en-us Wed, 26 Aug 1970 00:00:00 +0530 Thu, 15 Jul 2010 14:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46039 Excise demand under Rule 9(2) required disclosure of the material relied on and a real opportunity for the assessee to meet adverse inferences. The Court treated the demand-making inquiry as quasi-judicial in character, and held that even if administrative, fair play and natural justice still applied; because the Department had not supplied sufficient particulars of the evidence or afforded an effective hearing, the demand notices were invalid. The detention order, being consequential upon the invalid demand notice, could not stand independently and was also set aside. The writ petition therefore succeeded, with the impugned demand notices and detention order quashed. Case-Laws Central Excise Wed, 26 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46039