https://www.taxtmi.com/caselaws?id=90190 Service of a show cause notice was upheld where it was received at the usual residence by the partner's wife and the appellant had otherwise acknowledged receipt, satisfying the notice requirements under the applicable procedural rules. The challenge to service therefore failed. The matter was nevertheless remanded for de novo adjudication because the authority had proceeded ex parte without examining the appellant's substantive defence, including its claim to exemption under Notification No. 230/77-C.E. dated 15-7-1977. In the interests of natural justice, the appellant was to be given an opportunity to present its case and the issues of fact and law were to be decided afresh. en-us Wed, 23 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90190 Service of a show cause notice was upheld where it was received at the usual residence by the partner's wife and the appellant had otherwise acknowledged receipt, satisfying the notice requirements under the applicable procedural rules. The challenge to service therefore failed. The matter was nevertheless remanded for de novo adjudication because the authority had proceeded ex parte without examining the appellant's substantive defence, including its claim to exemption under Notification No. 230/77-C.E. dated 15-7-1977. In the interests of natural justice, the appellant was to be given an opportunity to present its case and the issues of fact and law were to be decided afresh. Case-Laws Central Excise Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90190