https://www.taxtmi.com/caselaws?id=162229 Penalty proceedings must remain confined to the quantum disclosed in the show-cause notice, because a person cannot be exposed to a higher liability without specific notice and an opportunity to meet that case. Where the notice stated that penalty would not exceed 25 per cent of the value of the seized goods, a final order imposing 40 per cent travelled beyond the notice and was not sustainable. The penalty was therefore limited to the disclosed maximum, and any excess amount was liable to be refunded. en-us Wed, 26 Apr 2000 00:00:00 +0530 Fri, 21 Feb 2014 12:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162229 Penalty proceedings must remain confined to the quantum disclosed in the show-cause notice, because a person cannot be exposed to a higher liability without specific notice and an opportunity to meet that case. Where the notice stated that penalty would not exceed 25 per cent of the value of the seized goods, a final order imposing 40 per cent travelled beyond the notice and was not sustainable. The penalty was therefore limited to the disclosed maximum, and any excess amount was liable to be refunded. Case-Laws VAT and Sales Tax Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162229