https://www.taxtmi.com/caselaws?id=53718 Show cause notices were treated as invalid where they failed to quantify the duty demand, because a demand notice must indicate the amount sought to be recovered. Demand was also held unsustainable retrospectively where approved price lists were not revised and later debit notes were alleged as flow-back. Duty could not be confirmed under omitted Rule 10A, as Section 38A saved only specified categories and did not revive proceedings under an omitted rule. The demand and penalty were set aside, granting relief to the assessee. en-us Wed, 10 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53718 Show cause notices were treated as invalid where they failed to quantify the duty demand, because a demand notice must indicate the amount sought to be recovered. Demand was also held unsustainable retrospectively where approved price lists were not revised and later debit notes were alleged as flow-back. Duty could not be confirmed under omitted Rule 10A, as Section 38A saved only specified categories and did not revive proceedings under an omitted rule. The demand and penalty were set aside, granting relief to the assessee. Case-Laws Central Excise Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53718