https://www.taxtmi.com/caselaws?id=94690 Penalty could not be sustained where the show cause notice did not propose it, and the record showed duty had already been paid before notice, giving the appellant a prima facie case. On that basis, the appellate authority's order was treated as lacking proper application of mind. Unconditional stay was therefore granted, and the appeals were remanded to the Commissioner (Appeals) for hearing on merits and disposal according to law. en-us Tue, 25 Jan 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94690 Penalty could not be sustained where the show cause notice did not propose it, and the record showed duty had already been paid before notice, giving the appellant a prima facie case. On that basis, the appellate authority's order was treated as lacking proper application of mind. Unconditional stay was therefore granted, and the appeals were remanded to the Commissioner (Appeals) for hearing on merits and disposal according to law. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94690