SCN without following basis principle of the law it is not a valid SCN: SC

CCE Vs Brindavan Beverages (P) Ltd. (Supreme Court of India) SC find that in the show cause notice there was nothing specific as to the role of the respondents, if any. The arrangements as alleged have not been shown to be within the knowledge or at the behest or with the connivance of the respondents. Independent arrangements were entered into by the respondents with the franchise holder. On a perusal of the show cause notice the stand of the respondents clearly gets established. There is no allegation of the respondents being parties to any arrangement. In any event, no material in that rega...