Union Of India vs Indalco Industries

The Supreme Court examined whether a High Court is justified in quashing specific portions of a show cause notice issued under Section 11-A of the Central Excise Act, 1944. The dispute centered on allegations of clandestine removal and incorrect valuation of goods leading to non-levy and short-levy of excise duty. The Court analyzed the scope of judicial intervention at the show cause notice stage versus the requirement for the assessee to respond to the Revenue's demands.