2018 (5) TMI 619

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....vocate for the Appellant. Shri Y. Srinivasa Murthy, (AR) for the Respondent.  [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 43/2008 V CH dated 24.12.2008. 2. When this matter was called out, Learned Counsel submits that the entire issue needs reconsideration as the Adjudicating Authority in the case in hand as passed an order of confirming the dem....

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....ing on levy and collection of education cess. In our considered view, the lower authorities should have issued a show cause notice to appellant before proceeding ahead in the matter. As to the proposition that show cause notice is mandatory requirement for raising demand, the said law is settled by the Apex Court in the case of Metal Forgings [2002 (146) ELT 241] and followed by the jurisdictional....