https://www.taxtmi.com/caselaws?id=116499 A duty demand and penalties based on statements not properly supplied to the assessee were held unsustainable because the assessee was denied an effective opportunity to meet the case. The proprietor's own statement showed that duty-free molasses had been used to manufacture cattle fodder, and did not contain the admission attributed to him by the department. A further statement relied upon in the show cause notice was not listed as a relied-upon document and was not furnished to the assessee. This breach of natural justice vitiated the notice, and the defect could not be cured at the appellate stage, so the demand and penalties were set aside. en-us Fri, 12 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 10:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116499 A duty demand and penalties based on statements not properly supplied to the assessee were held unsustainable because the assessee was denied an effective opportunity to meet the case. The proprietor's own statement showed that duty-free molasses had been used to manufacture cattle fodder, and did not contain the admission attributed to him by the department. A further statement relied upon in the show cause notice was not listed as a relied-upon document and was not furnished to the assessee. This breach of natural justice vitiated the notice, and the defect could not be cured at the appellate stage, so the demand and penalties were set aside. Case-Laws Central Excise Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116499