https://www.taxtmi.com/caselaws?id=167540 Penalty under the Gold (Control) Act could not be sustained where service of the foundational show cause notice was not proved. The record did not show proper dispatch and delivery or return of the notice, and mere simultaneous display on office notice boards was not treated as valid service under the Act. Because the appellant was not given an effective opportunity of hearing, the notice requirement and principles of natural justice were held to be breached. The penalty order was therefore set aside, with liberty to proceed again after due notice. en-us Thu, 28 Mar 1985 00:00:00 +0530 Tue, 23 Dec 2014 15:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167540 Penalty under the Gold (Control) Act could not be sustained where service of the foundational show cause notice was not proved. The record did not show proper dispatch and delivery or return of the notice, and mere simultaneous display on office notice boards was not treated as valid service under the Act. Because the appellant was not given an effective opportunity of hearing, the notice requirement and principles of natural justice were held to be breached. The penalty order was therefore set aside, with liberty to proceed again after due notice. Case-Laws Central Excise Thu, 28 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167540