https://www.taxtmi.com/caselaws?id=343714 A show cause notice based on unclear, internally inconsistent annexures and unsupported factual allegations cannot sustain a CENVAT credit, interest or penalty demand. The Department must disclose a clear and intelligible basis for the charge, and later adjudication cannot cure a fundamentally defective notice. Where the assessee produces reconciliation material and the record lacks corroborative evidence, confirmation of the demand without independent application of mind is unsustainable. The defects in the notice and supporting annexures therefore vitiate the proceedings and the assessee is entitled to relief. en-us Mon, 22 May 2017 00:00:00 +0530 Mon, 24 Jul 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343714 A show cause notice based on unclear, internally inconsistent annexures and unsupported factual allegations cannot sustain a CENVAT credit, interest or penalty demand. The Department must disclose a clear and intelligible basis for the charge, and later adjudication cannot cure a fundamentally defective notice. Where the assessee produces reconciliation material and the record lacks corroborative evidence, confirmation of the demand without independent application of mind is unsustainable. The defects in the notice and supporting annexures therefore vitiate the proceedings and the assessee is entitled to relief. Case-Laws Central Excise Mon, 22 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343714