https://www.taxtmi.com/caselaws?id=2258 Section 9(1)(bbb) of the Central Excises and Salt Act, 1944 read with Rule 209A requires allegations that the person possessed or otherwise dealt with excisable goods and did so with knowledge or reason to believe that the goods were liable to confiscation. The show cause notices issued to the auditors were defective because they did not set out the necessary particulars showing that the auditors had handled the goods in the manner contemplated or that the knowledge element was established. A notice must stand on its own allegations and cannot be cured by an additional affidavit. On that basis, the notices were treated as without jurisdiction and quashed. en-us Wed, 16 Mar 2005 00:00:00 +0530 Tue, 15 Apr 2008 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2258 Section 9(1)(bbb) of the Central Excises and Salt Act, 1944 read with Rule 209A requires allegations that the person possessed or otherwise dealt with excisable goods and did so with knowledge or reason to believe that the goods were liable to confiscation. The show cause notices issued to the auditors were defective because they did not set out the necessary particulars showing that the auditors had handled the goods in the manner contemplated or that the knowledge element was established. A notice must stand on its own allegations and cannot be cured by an additional affidavit. On that basis, the notices were treated as without jurisdiction and quashed. Case-Laws Service Tax Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2258