https://www.taxtmi.com/caselaws?id=51194 A duty demand cannot be sustained on a mere departmental letter where the excise scheme requires a proper show cause notice, quantification after hearing, and compliance with natural justice. The text also states that a Superintendent lacks authority to finalise assessment in the manner attempted, particularly after the relevant amendment to the assessment procedure. Even where clearances are treated as provisional, finalisation must be carried out by the proper officer, not by an officer without jurisdiction. The impugned demand action is therefore described as invalid as a matter of procedure and authority. en-us Fri, 15 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 12:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51194 A duty demand cannot be sustained on a mere departmental letter where the excise scheme requires a proper show cause notice, quantification after hearing, and compliance with natural justice. The text also states that a Superintendent lacks authority to finalise assessment in the manner attempted, particularly after the relevant amendment to the assessment procedure. Even where clearances are treated as provisional, finalisation must be carried out by the proper officer, not by an officer without jurisdiction. The impugned demand action is therefore described as invalid as a matter of procedure and authority. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51194