https://www.taxtmi.com/caselaws?id=778928 CESTAT held that service of the show-cause notice by email, though dispatched to the email address confirmed by the appellant under RTI, did not satisfy requirements of sections 28(1)/(4) and the proceedings could not be validly concluded under section 28(6). The adjudicating authority failed to prove that email service was effective; apparent clerical error in the address was not controverted. The impugned order confirming differential duty, interest and penalties was set aside and the appeal allowed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778928 CESTAT held that service of the show-cause notice by email, though dispatched to the email address confirmed by the appellant under RTI, did not satisfy requirements of sections 28(1)/(4) and the proceedings could not be validly concluded under section 28(6). The adjudicating authority failed to prove that email service was effective; apparent clerical error in the address was not controverted. The impugned order confirming differential duty, interest and penalties was set aside and the appeal allowed. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778928