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    <title>2023 (3) TMI 451 - CESTAT NEW DELHI</title>
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    <description>The Court held that the show cause notice, which formed the basis for withdrawing permission for job work in DTA due to alleged violations of the 100% EOU scheme, was improper and unsustainable. The lack of specific details and evidence in the notice rendered it inadequate, violating principles of natural justice. The Court emphasized the need for procedural fairness and evidence-based decision-making, allowing the appeal and indicating that the Department could reconsider based on conclusive evidence from separate proceedings related to seizures.</description>
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      <description>The Court held that the show cause notice, which formed the basis for withdrawing permission for job work in DTA due to alleged violations of the 100% EOU scheme, was improper and unsustainable. The lack of specific details and evidence in the notice rendered it inadequate, violating principles of natural justice. The Court emphasized the need for procedural fairness and evidence-based decision-making, allowing the appeal and indicating that the Department could reconsider based on conclusive evidence from separate proceedings related to seizures.</description>
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