https://www.taxtmi.com/caselaws?id=98124 An adjudication confirming duty and imposing penalties without a meaningful prior opportunity of defence is unsustainable, even if the assessee had waived show-cause notice and debited duty. The Tribunal applied the principle that natural justice requires prior intimation of the proposed grounds and a fair chance to respond before duty confirmation and penalty proceedings can stand. Because the order rested on allegations of shortage and penal consequences were imposed without such opportunity, the adjudication was treated as vitiated and the duty demand and penalties did not survive. en-us Fri, 07 Jan 2000 00:00:00 +0530 Thu, 19 Jan 2012 12:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98124 An adjudication confirming duty and imposing penalties without a meaningful prior opportunity of defence is unsustainable, even if the assessee had waived show-cause notice and debited duty. The Tribunal applied the principle that natural justice requires prior intimation of the proposed grounds and a fair chance to respond before duty confirmation and penalty proceedings can stand. Because the order rested on allegations of shortage and penal consequences were imposed without such opportunity, the adjudication was treated as vitiated and the duty demand and penalties did not survive. Case-Laws Central Excise Fri, 07 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98124