https://www.taxtmi.com/caselaws?id=126563 Coercive detention of goods for recovery under the compounded levy scheme must comply with natural justice even where the statute does not expressly require a show-cause notice. Where the proposed action would divest an assessee of property, an opportunity of hearing is required before detention is sustained. The appellate order was confined to insisting on fair procedure before coercive action, and the record indicated that detention had effectively ceased. The assessee therefore succeeded, and the detention order could not stand without observance of natural justice. en-us Thu, 13 Aug 2009 00:00:00 +0530 Thu, 22 Nov 2012 11:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126563 Coercive detention of goods for recovery under the compounded levy scheme must comply with natural justice even where the statute does not expressly require a show-cause notice. Where the proposed action would divest an assessee of property, an opportunity of hearing is required before detention is sustained. The appellate order was confined to insisting on fair procedure before coercive action, and the record indicated that detention had effectively ceased. The assessee therefore succeeded, and the detention order could not stand without observance of natural justice. Case-Laws Central Excise Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126563