https://www.taxtmi.com/caselaws?id=94481 Confiscatory proceedings cannot be sustained against a person who was not directly served with the show cause notice initiating the action. The defect was treated as one going to the root of the matter, because proper notice to the person affected is a requirement of natural justice and of jurisdiction before adverse penal or confiscatory action can be imposed. Mere receipt of a copy of the notice or participation in the proceedings did not cure the absence of direct service in these circumstances. en-us Mon, 29 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94481 Confiscatory proceedings cannot be sustained against a person who was not directly served with the show cause notice initiating the action. The defect was treated as one going to the root of the matter, because proper notice to the person affected is a requirement of natural justice and of jurisdiction before adverse penal or confiscatory action can be imposed. Mere receipt of a copy of the notice or participation in the proceedings did not cure the absence of direct service in these circumstances. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94481