1998 (6) TMI 280

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..... The short point brought in this appeal is whether demand of Central Excise duty can be made without issuing a show cause notice. Shri J.S. Agarwal, ld. Advocate, submitted that the show cause notice dated 20-6-1986 was issued to them only for change of the classification from Chapter 73 to Chapter 84 of the Schedule to the Central Excise Tariff Act. No demand of Central Excise duty was made in the .....

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..... an order directing them to pay the differential duty. He submitted that it has been held by the Supreme Court in the case of C.C.E., Calcutta v. Tin Plate Co. of India Ltd. reported at 1996 (87) E.L.T. 589 (S.C.) = 1997 (68) ECR 36 (S.C.) that the requirement of the show cause notice in case of duty not levied or short levied is in keeping with the principles of natural justice. He, therefore, su .....

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