https://www.taxtmi.com/caselaws?id=468508 A show cause notice must clearly identify the specific clause of Rule 25 on which the revenue relies, especially where penal consequences are proposed. Because the notice in this matter did not specify the clause invoked, the Tribunal's view was treated as well reasoned and there was no basis to interfere. The operative principle is that a person must be informed of the exact penal provision being invoked so that the case can be met properly; on that basis, the order remained undisturbed. en-us Wed, 06 Aug 2008 00:00:00 +0530 Mon, 11 May 2026 12:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468508 A show cause notice must clearly identify the specific clause of Rule 25 on which the revenue relies, especially where penal consequences are proposed. Because the notice in this matter did not specify the clause invoked, the Tribunal's view was treated as well reasoned and there was no basis to interfere. The operative principle is that a person must be informed of the exact penal provision being invoked so that the case can be met properly; on that basis, the order remained undisturbed. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468508