https://www.taxtmi.com/caselaws?id=46077 Liability for central excise dues depends on the relevant assessment period and the correct licensee for that period. Where the appellant had surrendered the earlier licence and a fresh licence was issued to another textile unit, excise liability for the later period could not be fastened on the appellant and had to be examined against the fresh licensee after notice and factual enquiry. For the earlier period, liability was not finally determined and was left open for separate show cause notice and adjudication. The operative effect was that any fastening of excise liability required due process, proper notice, and findings of fact before liability could be imposed. en-us Mon, 08 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46077 Liability for central excise dues depends on the relevant assessment period and the correct licensee for that period. Where the appellant had surrendered the earlier licence and a fresh licence was issued to another textile unit, excise liability for the later period could not be fastened on the appellant and had to be examined against the fresh licensee after notice and factual enquiry. For the earlier period, liability was not finally determined and was left open for separate show cause notice and adjudication. The operative effect was that any fastening of excise liability required due process, proper notice, and findings of fact before liability could be imposed. Case-Laws Central Excise Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46077