Mentioning Correct provisions of law in SCN mandatory for invoking any charge against assessee – HC

CA Urvashi Porwal

Brief of the Case

In the case of The Commissioner of Central Excise Vs. M/s. Super Spinning Mills Ltd., it was held that non-mentioning of Section 72 of the Customs Act, 1962 along with Section 28 of the Customs Act, 1962 would render the Show-Cause Notice outside the purview of Section 72. Wrong mention of provision of law in the show cause notice is sufficient to invalidate the exercise of that power, when the power exercised is available under a different provision.

Facts of the Case

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