2005 (5) TMI 361

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..... t. [Order per : Jyoti Balasundaram, Vice-President]. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has accepted the respondent s contention that the absence of show cause notice is fatal to the demand of differential duty. 2. None appears for the respondents in spite of notice; hence we heard the Departmental Representative and perused the re .....

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..... s held that in the case of demand as a consequence of finalisation of assessment, no show cause notice under Section 11A is required to be issued and as per Rule 173-F read with Rule 173-I of the Central Excise Rules, the assessee has to pay the deficiency in duty assessed by proper officer. The Supreme Court has further held that if any short levy, non levy or erroneous refund is detected after f .....

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