2017 (5) TMI 1629

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..... For whatever reason duty liability arises, respondent is entitled to know the reason thereof through a proper show cause notice. For no such notice on record, learned adjudicating authority is directed to issue appropriate show cause notice to the respondent and grant opportunity of defence to it to determination of its liability if any arising under the Central Excise Act, 1944 - Only upon hearin .....

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..... hat was disposed with the consent of both sides on 15th September 2005. Revenue agreed that following the due process of law, the application shall be decided. On such assurance of Revenue, respondent withdrew writ petition. 2. Sequence to the above event, adjudication order dated 20.12.2005 was passed without any show cause notice and duty demand was raised on the respondent without bringing .....

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..... riod bringing out the manner how such liability arises in a show cause notice. 4. 13 years having been passed in the meantime, learned authority shall issue show cause notice to the respondent within a month of receipt of this order and adjudicate the matter by 30th September 2017 as well as take decision on the cancellation of registration, if any, permissible under law. 5. With the above .....

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