Demand Quashed if Assessee Not Notified of Reasons in Show Cause Notice: Central Excise Legal Principle.

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....Scope of SCN - time limitation - It is a settled legal position that when the assessee was not put to notice with regard to the reasons basis which the demand is being sought to be made, the proceedings cannot be legally sustained. Hence, the demand is liable to be quashed on this ground alone. - AT....