https://www.taxtmi.com/caselaws?id=73266 Section 79 of the Gold (Control) Act required a written notice stating the grounds of the proposed confiscation or penalty and giving the person concerned a reasonable opportunity to respond. Where the notice did not allege any contravention by the firm, did not propose penalty against it, and did not call upon it to show cause, the penalty was jurisdictionally defective. Mere participation in the adjudication proceedings did not cure that foundational breach, because compliance with the statutory notice requirement was mandatory and formed part of natural justice. en-us Wed, 26 Aug 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73266 Section 79 of the Gold (Control) Act required a written notice stating the grounds of the proposed confiscation or penalty and giving the person concerned a reasonable opportunity to respond. Where the notice did not allege any contravention by the firm, did not propose penalty against it, and did not call upon it to show cause, the penalty was jurisdictionally defective. Mere participation in the adjudication proceedings did not cure that foundational breach, because compliance with the statutory notice requirement was mandatory and formed part of natural justice. Case-Laws Central Excise Wed, 26 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73266