https://www.taxtmi.com/caselaws?id=90514 A show cause notice in excise proceedings was invalid where it was addressed to an individual partner in the name of the business concern, rather than being issued to the partnership firm as the legally liable entity. The notice did not indicate that the partner was proceeded against in that capacity, so duty liability could not be fastened in that manner. The extended period of limitation also could not be invoked because the notice contained no specific allegation of suppression, which was a statutory condition for the larger period. The demand was therefore unsustainable beyond the normal limitation period. en-us Tue, 30 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90514 A show cause notice in excise proceedings was invalid where it was addressed to an individual partner in the name of the business concern, rather than being issued to the partnership firm as the legally liable entity. The notice did not indicate that the partner was proceeded against in that capacity, so duty liability could not be fastened in that manner. The extended period of limitation also could not be invoked because the notice contained no specific allegation of suppression, which was a statutory condition for the larger period. The demand was therefore unsustainable beyond the normal limitation period. Case-Laws Central Excise Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90514