https://www.taxtmi.com/caselaws?id=101247 Service of the show cause notice was central because it affected both limitation and the validity of the demand. The noticee denied receipt, while the department claimed affixture at the factory gate under a panchnama. As the fact of valid service had to be established first, the record required the adjudicating authority to produce the relevant panchnama and reconsider the matter after giving the appellant due opportunity. The matter was remanded for fresh adjudication on all issues in accordance with law and principles of natural justice. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 11:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101247 Service of the show cause notice was central because it affected both limitation and the validity of the demand. The noticee denied receipt, while the department claimed affixture at the factory gate under a panchnama. As the fact of valid service had to be established first, the record required the adjudicating authority to produce the relevant panchnama and reconsider the matter after giving the appellant due opportunity. The matter was remanded for fresh adjudication on all issues in accordance with law and principles of natural justice. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101247