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2015 (8) TMI 1172 - MADRAS HIGH COURT

2015 (8) TMI 1172 - MADRAS HIGH COURT - 2015 (320) E.L.T. 57 (Mad.) - Demand u/s 11AA - SCN not issued - Held that:- impugned order is only a communication and not a demand to pay the Excise duty together with interest as stated by the respondent, it is open to the respondent to issue a fresh notice to the petitioner under the provisions of the Central Excise Act and after receipt of a reply within a stipulated time, affording an opportunity of being heard to the petitioner, it is open to the re .....

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e directed them to pay Excise Duty alongwith interest in terms of section 11AA of the Central Excise Act, 1944. 3. The respondent submitted that it is true that no show cause notice was given, but, it is only a communication issued to the petitioner informing lapses. The petitioner will have to pay the duty apart from interest and penalty if in case they are liable to pay the amount demanded by the respondent. Since it is only at a preliminary stage of adjudication viz., before the issue of .....

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