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2017 (8) TMI 1413 - SUPREME COURTWhether an assessee who has accepted the classification under the Central Excise Tariff Act is liable to pay duty as per the said classification without insisting on a notice under Section 11A of the Act? - Held that:- Section 11A of the Act enjoins a duty on the concerned Central Excise Officer to show cause an assessee as to why the assessee should not pay the duty not levied or not paid or short levied or short paid or erroneously refunded, as the case may be, details of which are required to be mentioned in the show cause notice. On cause being shown by the assessee, the notice(s) is required to be adjudicated upon by the Central Excise Officer issuing such notice under Section 11A which order can be the subject matter of further proceedings under the Act. The situations in which an assessee can legitimately deny its liability to pay duty even after accepting a classification may be so myraid that it is not for the Court to speculate the same. The very fact that the requirement of giving notice has been statutorily engrafted casting a mandatory character to the said requirement is sufficient for the Court to take the view that in the present appeals the demands raised for payment of duty following the classification under Chapter Sub-Heading 3920.32 without giving the assessee an opportunity as contemplated by Section 11A of the Act is legally impermissible and therefore would not be tenable in law. Appeal dismissed - decided against Revenue.
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