https://www.taxtmi.com/caselaws?id=74478 Duty recovery could not be enforced against a person who was neither issued notice nor made a party to the adjudication proceedings. The notice was addressed only to another concern, and the appellant was not charged with any contravention in those proceedings. In the absence of notice and participation, the impugned order could not bind the appellant for recovery purposes. Recovery of central excise duty from a non-noticee was therefore without legal basis, and the Department was directed not to recover duty from the appellant under that order. en-us Fri, 21 Aug 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74478 Duty recovery could not be enforced against a person who was neither issued notice nor made a party to the adjudication proceedings. The notice was addressed only to another concern, and the appellant was not charged with any contravention in those proceedings. In the absence of notice and participation, the impugned order could not bind the appellant for recovery purposes. Recovery of central excise duty from a non-noticee was therefore without legal basis, and the Department was directed not to recover duty from the appellant under that order. Case-Laws Central Excise Fri, 21 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74478