Department not entitled to collect differential duty unless show cause notice is issued under section 11 A and formalities pursuant to the issue of notice followed

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....67/17/88-CX.2 Dated 18-8-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Department not entitled to collect differential duty unless show cause notice is issued under section 11 A and formalities pursuant to the issue of notice followed. In a recent judgment of the Supreme Court, Union of India & Ors. v. Madhumilan Syntex Pvt. Ltd. & Anr., 1988(35) ELT....

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.... requirements of law have not been complied with. For details, the judgment referred to above may kindly be referred to. Accordingly, without going into the merits of the case, the Supreme Court has held that non-compliance with the provision of Section 11A would not entitle the Department for the recovery of any dues. 2. It would thus be observed that it is merely on the ground of formalities of....