https://www.taxtmi.com/caselaws?id=118672 Penalty under Rule 25 of the Central Excise Rules, 2002 cannot be sustained where neither the show-cause notice nor the adjudication order identifies the specific clause or precise contravention alleged. Because Rule 25 contains distinct grounds for penalty, the affected person must be told the exact breach to meet the case effectively. The penalty was also linked to Section 11AC of the Central Excise Act, 1944, although the Commissioner found that Section 11AC did not apply since no demand had been raised or confirmed under Section 11A(1) or Section 11A(2). With the legal basis left undefined, the penalty was set aside. en-us Thu, 05 Oct 2006 00:00:00 +0530 Wed, 04 Jul 2012 18:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118672 Penalty under Rule 25 of the Central Excise Rules, 2002 cannot be sustained where neither the show-cause notice nor the adjudication order identifies the specific clause or precise contravention alleged. Because Rule 25 contains distinct grounds for penalty, the affected person must be told the exact breach to meet the case effectively. The penalty was also linked to Section 11AC of the Central Excise Act, 1944, although the Commissioner found that Section 11AC did not apply since no demand had been raised or confirmed under Section 11A(1) or Section 11A(2). With the legal basis left undefined, the penalty was set aside. Case-Laws Central Excise Thu, 05 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118672