2012 (8) TMI 625

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.... S. Javali, G. Sampath, and M/s. Mylaraiah Associates, Advocates, for the Respondent. [Judgment per N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal which held that the procedure adopted by the authority is bad procedure for quasi judicial proceedings and also bad in law and therefore, set aside the demand of excise duty. 2. The assessee was....

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.... that a show cause notice was mandatory requirement for raising demand and that communications, orders suggestions or advises from Department cannot deemed to be a show cause notice and therefore. It was urged that the said demand is unsustainable. They also contended that the activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 in view of the budgetary changes in....

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....Act was not proper, by issuing a letter not demand of duty under the Excise Act could be made. A valid show cause notice being a condition precedent before levy of duty, in the instant case there was no valid show cause issued under the provision of the Central Excise Act. Therefore, it set aside the order of the adjudicating authority and allowed the appeal. Aggrieved by the same, the revenue is ....