https://www.taxtmi.com/caselaws?id=118121 An adjudicatory order cannot be sustained where it relies on material outside the show cause notice or the original adjudication, because such reliance breaches natural justice by denying the assessee a fair opportunity to respond. Penalty and interest were also held unsustainable on the Larger Bench principle that where duty is paid before issuance of the show cause notice, the statutory provisions for penalty and interest are not attracted. On these grounds, the impugned orders were set aside and consequential relief was granted. en-us Tue, 17 Jan 2006 00:00:00 +0530 Thu, 28 Jun 2012 16:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118121 An adjudicatory order cannot be sustained where it relies on material outside the show cause notice or the original adjudication, because such reliance breaches natural justice by denying the assessee a fair opportunity to respond. Penalty and interest were also held unsustainable on the Larger Bench principle that where duty is paid before issuance of the show cause notice, the statutory provisions for penalty and interest are not attracted. On these grounds, the impugned orders were set aside and consequential relief was granted. Case-Laws Central Excise Tue, 17 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118121