https://www.taxtmi.com/caselaws?id=170468 Penalty under the Central Excise Rules could not be sustained because the show cause notice did not clearly specify the statutory provision authorising the levy. A vague or incomplete reference in the notice was insufficient to found a penalty demand, and the notice's failure to identify a distinct enabling basis meant the Department's claim could not be upheld. The assessee succeeded on the penalty issue. en-us Fri, 20 Dec 2013 00:00:00 +0530 Mon, 25 May 2015 14:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170468 Penalty under the Central Excise Rules could not be sustained because the show cause notice did not clearly specify the statutory provision authorising the levy. A vague or incomplete reference in the notice was insufficient to found a penalty demand, and the notice's failure to identify a distinct enabling basis meant the Department's claim could not be upheld. The assessee succeeded on the penalty issue. Case-Laws Central Excise Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170468