https://www.taxtmi.com/caselaws?id=54822 Duty demand and penalty under the central excise scheme could not be sustained where no show cause notice had been issued to the assessee. The notice requirement was treated as a primary statutory safeguard, not a mere formality, because it gives the assessee knowledge of the allegations and an opportunity to defend itself. The absence of notice was held to be a fundamental defect violating statutory procedure and natural justice, and it could not be cured by later recalculation or confirmation of liability. en-us Fri, 02 Dec 2005 00:00:00 +0530 Thu, 26 May 2016 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54822 Duty demand and penalty under the central excise scheme could not be sustained where no show cause notice had been issued to the assessee. The notice requirement was treated as a primary statutory safeguard, not a mere formality, because it gives the assessee knowledge of the allegations and an opportunity to defend itself. The absence of notice was held to be a fundamental defect violating statutory procedure and natural justice, and it could not be cured by later recalculation or confirmation of liability. Case-Laws Central Excise Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54822