2025 (3) TMI 682

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..... reply to the SCN and is a gross violation of the principles of natural justice making the issue of SCN an empty formality. As stated by the Apex Court in COMMISSIONER OF CENTRAL EXCISE, NAGPUR VERSUS M/S BALLARPUR INDUSTRIES LTD [2007 (8) TMI 10 - SUPREME COURT], it is well settled that the show cause notice is the foundation in the matter of levy and recovery of duty, penalty and interest and that all allegations to be met by the respondent have to be clearly spelt out in it, so that the respondent can make a proper defense of his case. Further as stated by the appellant for the earlier period too this Tribunal had found deficiencies in the SCN similar to the one noted above and had dismissed the department's appeal. Conclusion - SCN ha .....

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..... ng with interest and for imposing penalty. After due process of law, the Ld. Original Authority confirmed the demand along with interest and imposed penalty. The appellant preferred appeal before the Commissioner of Central Excise (Appeals) who vide the impugned order upheld the demand along with interest and he however, set aside the penalty imposed under sec. 77 of the Act. Hence the present appeal. 3. Shri V. Ravindran, Ld. Counsel appeared for the appellant and Shri N. Satyanarayanan, Ld. Authorized Representative appeared for the respondent-department. 3.1 The Ld. Counsel for the appellant submitted that the impugned order is silent on the non-provision of relied upon documents in support of the allegations in the SCN dated 10/10/200 .....

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..... . This is determinantal to the appellant as he would not be able to effectively reply to the SCN and is a gross violation of the principles of natural justice making the issue of SCN an empty formality. As stated by the Apex Court in Commissioner of Central Excise, Nagpur Vs Ballarpur Industries Ltd. [2007 (215) E.L.T. 489 (S.C.)], it is well settled that the show cause notice is the foundation in the matter of levy and recovery of duty, penalty and interest and that all allegations to be met by the respondent have to be clearly spelt out in it, so that the respondent can make a proper defense of his case. Further as stated by the appellant for the earlier period too this Tribunal had found deficiencies in the SCN similar to the one noted a .....

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