Company liability for central excise dues continues despite management change; notice remains valid against the juristic person.

A show cause notice for central excise duty and penalty can validly be issued against a company as a distinct juristic person even if its management and effective control have changed. The company's continued existence is decisive, and a change in management does not alter the identity of the entity against whom liability is asserted. On that basis, liability for central excise dues remains attached to the company itself, irrespective of who managed it at the relevant time, and the challenge to the notice failed.

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Issues: Whether a show cause notice for central excise duty and penalty could be issued against the company despite change in its management and effective control.

Analysis: The demand was raised against the company as a distinct legal entity, and the company continued to exist throughout the relevant period. The change in management did not alter the identity of the juristic person against whom liability was asserted. Liability for central excise dues therefore attached to the company itself, irrespective of who managed it at different times.

Conclusion: The show cause notice was valid against the company, and the challenge to it failed.

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