Valid service of show cause notice was decisive; matter remanded for fresh adjudication after proof of affixture.

Service of the show cause notice was central because it affected both limitation and the validity of the demand. The noticee denied receipt, while the department claimed affixture at the factory gate under a panchnama. As the fact of valid service had to be established first, the record required the adjudicating authority to produce the relevant panchnama and reconsider the matter after giving the appellant due opportunity. The matter was remanded for fresh adjudication on all issues in accordance with law and principles of natural justice.

---

---

Issues: Whether the show cause notice dated 17-12-97 was validly served so as to sustain the demand and whether the matter required remand for fresh adjudication.

Analysis: The noticee consistently denied receipt of the show cause notice, while the department asserted that it had been affixed to the factory gate under a panchnama. Since service of the notice was directly relevant to limitation and to the validity of the demand, the fact of affixture had first to be established. The record required the adjudicating authority to furnish the panchnama said to relate to the affixture and then decide the matter afresh after giving due opportunity to the appellant.

Conclusion: The matter was remanded to the adjudicating authority for fresh adjudication on all aspects in accordance with law and principles of natural justice.

---