https://www.taxtmi.com/caselaws?id=47966 Interest liability for alleged default in the mode of payment of central excise duty could not be fastened after several years without first issuing a show cause notice and giving the assessee an opportunity of hearing. The assessee had acted on an earlier revenue communication permitting payment through an alternative prescribed method, and the Court held that the absence of notice and hearing offended natural justice. The demand notices and consequential detention memo were quashed, while the revenue was left free to proceed afresh in accordance with law after issuing notice and granting a hearing. en-us Fri, 06 Oct 2006 00:00:00 +0530 Thu, 22 Feb 2024 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47966 Interest liability for alleged default in the mode of payment of central excise duty could not be fastened after several years without first issuing a show cause notice and giving the assessee an opportunity of hearing. The assessee had acted on an earlier revenue communication permitting payment through an alternative prescribed method, and the Court held that the absence of notice and hearing offended natural justice. The demand notices and consequential detention memo were quashed, while the revenue was left free to proceed afresh in accordance with law after issuing notice and granting a hearing. Case-Laws Central Excise Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47966