Mahendra Ku.Dash v. Commnr.of Excise
Case brief
What is this about?
Petitioner challenged an excise demand notice issued without following due procedure. Court held notice invalid on procedure grounds and authorized filing a reply within four weeks for a reasoned decision by 8th November 2021. Recovery stayed pending decision. Court expressed no opinion on merits.
What did the court decide?
Notice treated valid for reply; Government to decide post-hearing by 8th Nov 2021; recovery stayed.