https://www.taxtmi.com/caselaws?id=110816 Penalty under Central Excise law cannot be sustained where the show cause notice does not allege suppression, misstatement, fraud or mala fides, and the adverse finding is based on a ground outside the notice. The assessee had paid the differential duty soon after noticing an error in valuation, and the only basis for penalty was an appellate inference of mala fide intention. As that inference was not supported by the notice, it could not validly found penal liability. The impugned penalty order was therefore set aside and relief granted to the assessee. en-us Wed, 07 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110816 Penalty under Central Excise law cannot be sustained where the show cause notice does not allege suppression, misstatement, fraud or mala fides, and the adverse finding is based on a ground outside the notice. The assessee had paid the differential duty soon after noticing an error in valuation, and the only basis for penalty was an appellate inference of mala fide intention. As that inference was not supported by the notice, it could not validly found penal liability. The impugned penalty order was therefore set aside and relief granted to the assessee. Case-Laws Central Excise Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110816