https://www.taxtmi.com/caselaws?id=105876 A quasi-judicial demand or credit-denial proceeding is invalid where the show cause notice fails to disclose the factual and legal basis of the proposed action. Mere reference to a trade notice and Rule 57-I, without explaining how the notice applied to the facts or what specific non-compliance was alleged, does not give the assessee a fair case to meet. The defect in the initiation notice goes to the root of the proceedings, so the denial of Modvat credit could not be sustained and was set aside in favour of the assessee. en-us Fri, 22 Jan 1999 00:00:00 +0530 Sat, 10 Mar 2012 12:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105876 A quasi-judicial demand or credit-denial proceeding is invalid where the show cause notice fails to disclose the factual and legal basis of the proposed action. Mere reference to a trade notice and Rule 57-I, without explaining how the notice applied to the facts or what specific non-compliance was alleged, does not give the assessee a fair case to meet. The defect in the initiation notice goes to the root of the proceedings, so the denial of Modvat credit could not be sustained and was set aside in favour of the assessee. Case-Laws Central Excise Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105876