https://www.taxtmi.com/caselaws?id=109886 Denial of Modvat credit was unsustainable because the show cause notice did not disclose the actual grounds for proposed denial, while the adjudicating authority decided the matter on a different basis. Since an adverse fiscal order has civil consequences, the assessee must be put on proper notice of the case to be met. The discrepancy between the notice and the order showed a failure of fair notice, and the credit denial could not be sustained. en-us Wed, 18 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109886 Denial of Modvat credit was unsustainable because the show cause notice did not disclose the actual grounds for proposed denial, while the adjudicating authority decided the matter on a different basis. Since an adverse fiscal order has civil consequences, the assessee must be put on proper notice of the case to be met. The discrepancy between the notice and the order showed a failure of fair notice, and the credit denial could not be sustained. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109886