Show cause notice must specify the exact penal clause relied on before revenue can proceed.

A show cause notice must clearly identify the specific clause of Rule 25 on which the revenue relies, especially where penal consequences are proposed. Because the notice in this matter did not specify the clause invoked, the Tribunal's view was treated as well reasoned and there was no basis to interfere. The operative principle is that a person must be informed of the exact penal provision being invoked so that the case can be met properly; on that basis, the order remained undisturbed.

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Issues: Whether interference was warranted where the show cause notice did not indicate the specific clause of Rule 25 relied upon by the revenue.

Analysis: The order of the Tribunal was treated as well reasoned. It was accepted that the show cause notice issued to the respondent did not specify the particular clause of Rule 25 on which the revenue relied. In that situation, no basis was found to interfere with the Tribunal's decision.

Conclusion: The issue was decided against the revenue and in favour of the respondent, and the Tribunal's order was left undisturbed.

Ratio Decidendi: Where the revenue seeks to proceed under a particular clause of a penal provision, that clause must be clearly indicated in the show cause notice.

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