https://www.taxtmi.com/caselaws?id=86731 Where the department seeks to club two allegedly interlinked units, each affected unit must be put to notice and heard before any adverse finding is recorded; failure to issue notice to the separately existing unit makes the proceedings bad in law. The text also states that a show cause notice must comply with the applicable limitation framework and be issued by the competent authority; a notice issued beyond the permissible period and by an officer not empowered to issue it is invalid. On these grounds, the appeal is described as succeeding and the orders below being set aside with consequential relief. en-us Wed, 22 Jan 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86731 Where the department seeks to club two allegedly interlinked units, each affected unit must be put to notice and heard before any adverse finding is recorded; failure to issue notice to the separately existing unit makes the proceedings bad in law. The text also states that a show cause notice must comply with the applicable limitation framework and be issued by the competent authority; a notice issued beyond the permissible period and by an officer not empowered to issue it is invalid. On these grounds, the appeal is described as succeeding and the orders below being set aside with consequential relief. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86731