https://www.taxtmi.com/caselaws?id=42494 Confiscation and penalty cannot rest on grounds absent from the show cause notice. The notice alleged that seized gold lacked an accompanying bill, but the revisional order relied instead on whether the items were finished ornaments and on their purity. Failure to address the defence that the bill had been produced and seized denied an effective opportunity to respond. Natural justice requires notice of the precise allegations to be met, and adjudication cannot be based on unnotified grounds. The confiscation and penalty order was therefore liable to be quashed. en-us Wed, 12 Mar 1986 00:00:00 +0530 Fri, 11 Jun 2010 15:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42494 Confiscation and penalty cannot rest on grounds absent from the show cause notice. The notice alleged that seized gold lacked an accompanying bill, but the revisional order relied instead on whether the items were finished ornaments and on their purity. Failure to address the defence that the bill had been produced and seized denied an effective opportunity to respond. Natural justice requires notice of the precise allegations to be met, and adjudication cannot be based on unnotified grounds. The confiscation and penalty order was therefore liable to be quashed. Case-Laws Central Excise Wed, 12 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42494