1975 (10) TMI 98 - Commissioner - Central Excise

Summary

The judgment in the case of Collector of Central Excise, New Delhi stated that demands made without issuing a show cause notice were incorrect. The Assistant Collector did not follow principles of natural justice before passing the order, so the order was vacated and the matter was directed to be re-decided after observing natural justice principles. (Citation: 1975 (10) TMI 98)