Central Excise - Issue of show cause notice for raising demand at the time of assessment of RT-12

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.... A doubt has arisen on account of conflicting views taken by various Hon'ble High Court and CEGAT on the issue whether a Demand -Cum-Show-Cause-Notice under Section 11A of Central Excises & Salt Act, 1944 is required to be issued once assessment of RT - 12 is finalised and the Superintendent of Central Excise indicates in the assessment memorandum the amount of duty debited less by the assessee. ....

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....No. E. 1471/ 95-A) 5. CCE Bombay-II v.Leo Pharma (Vide Final Order) No 1020/96-A dated 6.3.96 arising out of appeal No. E. 2640/ 85A)In all the above judgements, in has been held that demand raised on RT-12 without issue of show cause notice is not maintainable in the eye of lew. 3. In am directed to say that Board is examining the matter in consultation with the Ministry of Law, Keeping in vi....