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2013 (9) TMI 1010 - AT - Central ExcisePenalty u/s 11AC - Scope of Show cause notice - Held that:- If a show cause notice does not bring out the charges against the appellant clearly by giving all the relevant facts, the same has been held to be inappropriate proceedings and appeals have been allowed. In the present case also detailed factual matrix of clearances of both units and why duty liability is attracted has not been provided in the show cause notice. No show cause notice has been issued to the other unit of the Company. No proper justification has been given in the show cause notice, giving specific evidences and reasons to suggest that there is wilful misstatement or suppression on the part of the appellant with intention to evade payment of duty. In the absence of essential factual details, it has to be held, in view of the case laws relied upon by the appellant and discussed above, that show cause notice is the foundation of adjudication proceedings and if the charges are not brought out properly to the knowledge of assessee, then he should not face charges by any order passed beyond the facts contained in the show cause notice. Appellant has, therefore, rightly taken a stand that proceedings were taken on the facts not stated in the show cause notice, dated 27-3-2006 and when this was brought to the notice of the lower authorities then either the issue was not framed or the same was brushed aside holding that the issue is not relevant. Any infirmity in the show cause notice cannot be bridged by the adjudication proceedings and the order passed by the adjudicating authority and the first appellate authority. - show cause notice dated 27-3-2006 issued to the appellant did not disclose all the essential facts in the body of the show cause notice in order to defend properly and adjudicating authority has gone beyond the scope of facts narrated in the show cause notice. - Decided in favour of assessee.
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