https://www.taxtmi.com/caselaws?id=421552 A demand and penalty based on alleged wrongful availing of MODVAT credit could not be sustained where the show cause notice failed to set out essential particulars, including the relevant bill of entry details, dates, quantities, values, and the basis of the demand. The department bore the burden of proving the alleged contravention, but a notice with a blank annexure and no meaningful material did not disclose the case to be answered. In those circumstances, requiring a reply would serve no practical purpose, and the Tribunal was correct in holding the notice and consequential demand unsustainable. en-us Thu, 21 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421552 A demand and penalty based on alleged wrongful availing of MODVAT credit could not be sustained where the show cause notice failed to set out essential particulars, including the relevant bill of entry details, dates, quantities, values, and the basis of the demand. The department bore the burden of proving the alleged contravention, but a notice with a blank annexure and no meaningful material did not disclose the case to be answered. In those circumstances, requiring a reply would serve no practical purpose, and the Tribunal was correct in holding the notice and consequential demand unsustainable. Case-Laws Customs Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421552