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

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....sing demand at the time of assessment of RT-12 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 t....

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....;M/s Hira Cable Works v. CCE Bhubaneshwar (vide Order No. 567/96A dated 23.1.96 arising out of appeal 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 ....