2001 (6) TMI 133

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.... - The short question that arises for consideration in this appeal is as to whether the demands can be confirmed without issue of show cause notice to the appellants and calling for explanation as to why the demand cannot be confirmed and penalty be imposed in terms of proviso to Section 11A read with various provisions of the Central Excise Rules and Acts. 2. The Counsel had taken a preliminar....

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....s available only in the Customs Act for speedy clearance of imported goods. He contends that this is well settled by large number of judgments including the Apex Court judgement for confirmation of demand as short levy under Section 11A read with Rule 9 and 49 of the Central Excise Rules. The appellants are required to put to notice but such a show cause notice has not been issued hence the demand....

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....with Rules 9 and 49 of C.E. Rules for short levy of duty. It is now well settled that without issue of show cause notice no demands can be confirmed as has already been held by the Supreme Court in the case of U.O.I. v. Madhumilan Syntex Pvt. Ltd. as reported in 1988 (35) E.L.T. 349 (S.C.) and also in the case of C.C.E. v. Kosan Metal Products Ltd. reported in 1988 (38) E.L.T. 573 (S.C.). The Trib....