https://www.taxtmi.com/caselaws?id=87528 Penalty cannot be sustained where the show cause notice does not propose penal action or allege the contravention attracting penalty. A notice referring only to Rule 57E, which governs recovery of wrongly taken credit, without invoking any penal provision, fails to put the noticee on notice of possible penalty. The stated conclusion is that the penalty order was unsustainable and penalty was not imposable. en-us Tue, 29 Apr 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87528 Penalty cannot be sustained where the show cause notice does not propose penal action or allege the contravention attracting penalty. A notice referring only to Rule 57E, which governs recovery of wrongly taken credit, without invoking any penal provision, fails to put the noticee on notice of possible penalty. The stated conclusion is that the penalty order was unsustainable and penalty was not imposable. Case-Laws Central Excise Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87528