https://www.taxtmi.com/caselaws?id=78535 A show-cause notice under Central Excise law must keep an open mind, confine itself to prima facie allegations, and give the noticee a meaningful opportunity to answer with relied-upon documents. If the notice itself quantifies duty and records findings as though clandestine removal or misuse of exemption were already proved, it crosses into adjudication and offends fairness. The text also notes that where a revised sales tax assessment and later revision notices are founded on such an infirm excise notice, and service is effected by affixture without exhausting prescribed modes, the consequential proceedings are vulnerable. The stated consequence is that defective foundation notices and derivative assessment or revision actions cannot stand. en-us Mon, 07 Jun 2010 00:00:00 +0530 Mon, 21 Apr 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78535 A show-cause notice under Central Excise law must keep an open mind, confine itself to prima facie allegations, and give the noticee a meaningful opportunity to answer with relied-upon documents. If the notice itself quantifies duty and records findings as though clandestine removal or misuse of exemption were already proved, it crosses into adjudication and offends fairness. The text also notes that where a revised sales tax assessment and later revision notices are founded on such an infirm excise notice, and service is effected by affixture without exhausting prescribed modes, the consequential proceedings are vulnerable. The stated consequence is that defective foundation notices and derivative assessment or revision actions cannot stand. Case-Laws Customs Mon, 07 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78535