https://www.taxtmi.com/caselaws?id=43782 Service of a statutory show cause notice under the Foreign Exchange Regulation Act was ineffective where the authority sent it to an old Madras address, despite records showing the noticee had long ceased to reside there and his known permanent address at Keelakarai was available. Affixture at a premises the authority knew, or ought to have known, was not the noticee's residence did not satisfy the requirement of reasonable opportunity before adjudication. The resulting penalty and confiscation orders were therefore vitiated for breach of natural justice and set aside in favour of the noticee. en-us Fri, 17 Dec 1993 00:00:00 +0530 Mon, 21 Jun 2010 10:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43782 Service of a statutory show cause notice under the Foreign Exchange Regulation Act was ineffective where the authority sent it to an old Madras address, despite records showing the noticee had long ceased to reside there and his known permanent address at Keelakarai was available. Affixture at a premises the authority knew, or ought to have known, was not the noticee's residence did not satisfy the requirement of reasonable opportunity before adjudication. The resulting penalty and confiscation orders were therefore vitiated for breach of natural justice and set aside in favour of the noticee. Case-Laws Central Excise Fri, 17 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43782