https://www.taxtmi.com/article/detailed?id=1099 Non mentioning or mis mentioning of the specific statutory provision in a show cause notice does not vitiate proceedings if the notice sets out clear factual allegations identifying the nature of the contravention so the noticee can make an effective reply. Courts and tribunals will uphold subsequent penalty imposition under a particular rule not expressly cited in the notice when the facts alleged necessarily disclose that contravention and no prejudice to natural justice is shown. en-us Wed, 19 Jan 2011 23:15:56 +0530 Wed, 19 Jan 2011 23:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1099 Non mentioning or mis mentioning of the specific statutory provision in a show cause notice does not vitiate proceedings if the notice sets out clear factual allegations identifying the nature of the contravention so the noticee can make an effective reply. Courts and tribunals will uphold subsequent penalty imposition under a particular rule not expressly cited in the notice when the facts alleged necessarily disclose that contravention and no prejudice to natural justice is shown. Articles Customs - Import - Export - SEZ Wed, 19 Jan 2011 23:15:56 +0530 https://www.taxtmi.com/article/detailed?id=1099