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TMI Blog1999 (9) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent of both sides after waiving deposit. 2. The department issued the appellant a notice of show cause why duty amounting to Rs. 24.20 lakhs should not be demanded from it. The demand was raised on three counts. The first was that duty of Rs. 67,000/- approx. was payable on the carbon dioxide manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt not to the extent of Rs. 13.14 lakhs proposed in the notice but of Rs. 15.46 lakhs approx. 3. The Advocate for the appellant contends that this last order of the Commissioner is contrary to law, Section 11(A) of the Act itself provides that duty, which is confirmed, shall not exceed that specified in the notice. He says however that in any event, the Commissioner s order confirming the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Departmental Representative that no prejudice had been caused to the appellant solely because the amount confirmed is higher than the amount demanded in the notice. It is a generally accepted principle of law that a person against whom proceedings are initiated should be made aware of the maximum extent of punishment or penalty or other such financial liability that he would have to incur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of the section. 7. That part of the Commissioner s order relating to the duty on the aerated water is not maintainable. In the circumstances we do not consider it practicable or desirable to deal separately with the other part of his order, the one relating to duty liability of carbon dioxide. Since the major part of the notice will have to be adjudicated afresh, we think in the pecul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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