SCN is the foundation in the matter of levy and recovery of duty ...
Show Cause Notices Must Specify Relevant Rules for Fair Adjudication in Central Excise Matters.
March 22, 2017
Case Laws Central Excise AT
SCN is the foundation in the matter of levy and recovery of duty and penalty and interest; if there is no invocation of relevant Rules it would not be open to the adjudicating authority to invoke the said Rules - AT
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