https://www.taxtmi.com/caselaws?id=265636 A penalty cannot be sustained where the show-cause notice did not propose that ground, because imposing it without prior notice denies an effective defence and breaches natural justice. The commentary also treats mens rea and proportionality as relevant to penalty: where the duty default is minor but the penalty is blanket and excessive, the sanction is disproportionate and unsustainable. On that reasoning, the penalty was set aside and the assessee succeeded. en-us Wed, 30 Sep 2015 00:00:00 +0530 Mon, 12 Oct 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265636 A penalty cannot be sustained where the show-cause notice did not propose that ground, because imposing it without prior notice denies an effective defence and breaches natural justice. The commentary also treats mens rea and proportionality as relevant to penalty: where the duty default is minor but the penalty is blanket and excessive, the sanction is disproportionate and unsustainable. On that reasoning, the penalty was set aside and the assessee succeeded. Case-Laws Central Excise Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265636