https://www.taxtmi.com/caselaws?id=338921 The Appellate Tribunal CESTAT NEW DELHI set aside the impugned order by the Commissioner of Central Excise due to a jurisdictional error in the issuance of the show cause notice. The Tribunal found that the notice had been altered after being signed, rendering the proceedings void ab initio. Despite opportunities, the Revenue failed to explain the discrepancy in dates, leading to the conclusion that the contents of the notice were changed without approval. As a result, the appeal was allowed, emphasizing the importance of procedural correctness and accurate documentation in administrative actions. en-us Fri, 06 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338921 The Appellate Tribunal CESTAT NEW DELHI set aside the impugned order by the Commissioner of Central Excise due to a jurisdictional error in the issuance of the show cause notice. The Tribunal found that the notice had been altered after being signed, rendering the proceedings void ab initio. Despite opportunities, the Revenue failed to explain the discrepancy in dates, leading to the conclusion that the contents of the notice were changed without approval. As a result, the appeal was allowed, emphasizing the importance of procedural correctness and accurate documentation in administrative actions. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338921