https://www.taxtmi.com/caselaws?id=73242 An incorrect statutory reference in a show cause notice did not invalidate the duty demand where the material facts, basis of demand and grounds for penalty were clearly set out and no prejudice was shown. Duty on unauthorised khandsari sugar production, however, required factual determination of when production began and the quantity produced and removed; without such quantification, the demand could not be finally sustained and was remanded for fresh assessment. Confiscation was upheld because the goods were found in the course of clandestine operation and the seal had been broken, and the penalty was sustained on the facts. en-us Sat, 31 Jan 1987 00:00:00 +0530 Mon, 30 May 2011 15:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73242 An incorrect statutory reference in a show cause notice did not invalidate the duty demand where the material facts, basis of demand and grounds for penalty were clearly set out and no prejudice was shown. Duty on unauthorised khandsari sugar production, however, required factual determination of when production began and the quantity produced and removed; without such quantification, the demand could not be finally sustained and was remanded for fresh assessment. Confiscation was upheld because the goods were found in the course of clandestine operation and the seal had been broken, and the penalty was sustained on the facts. Case-Laws Central Excise Sat, 31 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73242