Show Cause Notice U/s 37C Of Central Excise Act Issued At Wrong Address Cannot Be Proceeded: Gauhati High Court

The Gauhati High Court quashed a show-cause notice (SCN) issued under the Central Excise Act because it was sent to the wrong address. The petitioner had been penalized without receiving the notice, which had been sent to an incorrect location. The court ruled that the authorities must ensure proper service of notices to initiate legal proceedings. This decision highlights the importance of following correct procedural steps to protect individuals from unwarranted penalties due to administrative errors.