https://www.taxtmi.com/caselaws?id=92480 An adjudication affecting civil consequences cannot stand without service of show cause notice and a reasonable opportunity of hearing, as these safeguards are essential to natural justice. The commentary also notes that exemption under an advance licence notification may depend on whether the licence is value based or quantity based, and on the specific conditions governing Modvat credit and transfer restrictions. Where the record is insufficient to resolve those factual and legal conditions, the exemption question requires fresh verification and reconsideration. The matter was therefore remitted for a fresh decision, while the substantive entitlement under the notification remained open. en-us Thu, 23 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 18:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92480 An adjudication affecting civil consequences cannot stand without service of show cause notice and a reasonable opportunity of hearing, as these safeguards are essential to natural justice. The commentary also notes that exemption under an advance licence notification may depend on whether the licence is value based or quantity based, and on the specific conditions governing Modvat credit and transfer restrictions. Where the record is insufficient to resolve those factual and legal conditions, the exemption question requires fresh verification and reconsideration. The matter was therefore remitted for a fresh decision, while the substantive entitlement under the notification remained open. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92480