TaxTMI 
TaxTMI 
2008 (7) TMI 1033
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....arin P Raval for the Respondent. JUDGMENT (Per : Honourable Mr. Justice D.A. Mehta) 1. This petition was admitted by an order dated 18.8.1999 and interim relief was granted by the same order after recording various contentions of both the sides and the peculiar facts of the case. Against a demand of Rs,6,76,07,490/-, the petitioner was called upon to deposit a sum of ₹ 1,30,00,000/- on ....
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....imafacie we are satisfied that without issuance of show cause notice, affording opportunity of hearing and without adjudication, the petitioner could not have been asked to pay the amount of ₹ 6.76 cores. Again, prima-facie we are satisfied that when the petitioner unit is permitted to be converted from EOU to EPCG, the amount of ₹ 3.14 crores would be substantially reduced, by more th....
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....ons dated 5.9.1997, 14.10.1997 and 14.12.1998 came to be issued demanding the aforesaid differential amount of duty without issuing any show cause notice or without any adjudication order as to the liability of the petitioner. It was, therefore, submitted that the said three communications are required to be quashed and set aside. In support of the submissions made, reliance has been placed on the....
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....In the case of Union of India & Others v. Madhumilan Syntex Pvt. Ltd., reported in 1988 [35] ELT 349, this Court held that the demand raised without notice was invalid. That, Section 11A clearly proceeded to say that prior show cause notice must be issued to the person against whom any demand on grounds of short-levy or non-levy was proposed and, therefore, post-facto show cause notice cannot be r....