https://www.taxtmi.com/caselaws?id=121233 A penalty order cannot be sustained where it is issued without prior service of a show cause notice and without affording a personal hearing, because such adjudication violates the principles of natural justice. The record indicated that the respondent was proceeded against only through a corrigendum issued with the adjudication order, and no earlier notice had been served before penalty was imposed. As the factual position was not controverted, the order was rightly set aside on procedural fairness grounds, and the Revenue's appeal was dismissed. en-us Fri, 09 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 16:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121233 A penalty order cannot be sustained where it is issued without prior service of a show cause notice and without affording a personal hearing, because such adjudication violates the principles of natural justice. The record indicated that the respondent was proceeded against only through a corrigendum issued with the adjudication order, and no earlier notice had been served before penalty was imposed. As the factual position was not controverted, the order was rightly set aside on procedural fairness grounds, and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 09 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121233