https://www.taxtmi.com/caselaws?id=83233 The court found the imposition of a penalty without mention in the show cause notice to be illegal, emphasizing the penal nature of penalty proceedings and the burden of proof on the department. It noted the contradictory treatment of optional accessories in duty calculation for export and home consumption. Acknowledging the financial hardship posed by the pre-deposit requirement, the court dispensed with the full deposit and ordered the appellant to pay a reduced amount within a specified timeframe, with non-compliance leading to the vacation of the stay order. en-us Tue, 19 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83233 The court found the imposition of a penalty without mention in the show cause notice to be illegal, emphasizing the penal nature of penalty proceedings and the burden of proof on the department. It noted the contradictory treatment of optional accessories in duty calculation for export and home consumption. Acknowledging the financial hardship posed by the pre-deposit requirement, the court dispensed with the full deposit and ordered the appellant to pay a reduced amount within a specified timeframe, with non-compliance leading to the vacation of the stay order. Case-Laws Central Excise Tue, 19 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83233