https://www.taxtmi.com/caselaws?id=50739 Under the Central Excise Act, confirmation of duty demand required prior issuance of a show cause notice and an opportunity to respond before any penalty could be imposed. The Tribunal held that notice under Section 11A read with Rules 9 and 49 of the Central Excise Rules was basic and fundamental to the validity of the proceedings, and the admitted absence of both show cause notice and personal hearing rendered the demand unsustainable. It further held that this defect was not curable and could not be waived by the assessee, because the Department's statutory obligation remained intact. en-us Thu, 28 Jun 2001 00:00:00 +0530 Fri, 03 Sep 2010 10:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50739 Under the Central Excise Act, confirmation of duty demand required prior issuance of a show cause notice and an opportunity to respond before any penalty could be imposed. The Tribunal held that notice under Section 11A read with Rules 9 and 49 of the Central Excise Rules was basic and fundamental to the validity of the proceedings, and the admitted absence of both show cause notice and personal hearing rendered the demand unsustainable. It further held that this defect was not curable and could not be waived by the assessee, because the Department's statutory obligation remained intact. Case-Laws Central Excise Thu, 28 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50739