https://www.taxtmi.com/caselaws?id=49008 A composite show cause notice issued for contravention with intent to evade duty was treated as a single, indivisible proceeding covering duty demand, penalty and confiscation. Where the duty demand is held without jurisdiction, void, or otherwise dropped, the notice cannot be severed to preserve penalty or confiscation. Penalty was regarded as interlinked with the sustainability of the duty demand, and confiscation, being penal in nature, was held incapable of surviving independently once the underlying demand fails. The operative effect is that failure of the duty demand defeats the connected penal consequences under the same notice. en-us Fri, 29 Oct 2004 00:00:00 +0530 Thu, 25 Oct 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49008 A composite show cause notice issued for contravention with intent to evade duty was treated as a single, indivisible proceeding covering duty demand, penalty and confiscation. Where the duty demand is held without jurisdiction, void, or otherwise dropped, the notice cannot be severed to preserve penalty or confiscation. Penalty was regarded as interlinked with the sustainability of the duty demand, and confiscation, being penal in nature, was held incapable of surviving independently once the underlying demand fails. The operative effect is that failure of the duty demand defeats the connected penal consequences under the same notice. Case-Laws Central Excise Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49008