Relief to NALCO: CESTAT sets aside Excise Duty Demand, Rules SCN unmaintainable without challenging Final

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) provided relief to NALCO by setting aside an excise duty demand. The tribunal ruled that the Show Cause Notice (SCN) was unmaintainable because it did not challenge the final assessment order. This decision emphasizes that an SCN must address the final assessment order to be valid, reinforcing procedural compliance in tax demands.