Refund set aside in proceedings u/s 35E sufficient, separate notice u/s 11A not required

Commissioner of Central Excise  Mumbai Vs Morarjee Gokuldas Spg. & Wvg. Co. Ltd. (Supreme Court of India) Supreme Court held that separate notice u/s. 11A of the Central Excise Act not required when the order-in-original sanctioning the refund came set aside in a proceedings u/s 35E of the Central Excise Act. Facts- Feeling aggrieved and dissatisfied with the impugned judgment and order dated 24.09.2008 passed by the High Court of Judicature at Bombay in Central Excise Appeal No.186 of 2008 by which the Division Bench of the High Court has dismissed the said appeal preferred by the Revenu...