2001 (2) TMI 394 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants, who manufactured ayurvedic medicines, and quashed the demand notice issued by the Superintendent for payment of excise duty amounting to Rs. 60,077.73. The Tribunal ruled that the duty demand was not valid as no show cause notice was issued prior to demanding the duty, and no opportunity was given to the manufacturer to defend against the demand. The order was set aside, but the department was not debarred from initiating proceedings in accordance with the law for raising the duty demand.