https://www.taxtmi.com/caselaws?id=155247 Penalty under Rule 25 of the Central Excise Rules, 2002 is not vitiated merely because the show cause notice omits the exact rule or sub-clause, where the factual basis of the alleged violation is clearly stated and the assessee understands the nature of the offence. The notice here disclosed admitted stock shortage and sale of duty-paid goods without invoices, showing failure to account for and properly dispose of the goods. In those circumstances, no prejudice was caused by the omission, and the authorities cited on defective notices were distinguished on facts. The penalty was therefore treated as sustainable. en-us Thu, 01 Oct 2009 00:00:00 +0530 Mon, 02 Sep 2013 16:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155247 Penalty under Rule 25 of the Central Excise Rules, 2002 is not vitiated merely because the show cause notice omits the exact rule or sub-clause, where the factual basis of the alleged violation is clearly stated and the assessee understands the nature of the offence. The notice here disclosed admitted stock shortage and sale of duty-paid goods without invoices, showing failure to account for and properly dispose of the goods. In those circumstances, no prejudice was caused by the omission, and the authorities cited on defective notices were distinguished on facts. The penalty was therefore treated as sustainable. Case-Laws Central Excise Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155247