https://www.taxtmi.com/caselaws?id=112090 A joint show cause notice issued to two units was discussed as valid where the Department alleged that one unit was a dummy or fictitious concern of the other, and splitting the notice was not considered necessary. The text also notes that refusal to permit cross-examination of persons whose statements formed part of the evidentiary basis can raise a serious prima facie natural justice concern. On stay, the order considers documentary records, regular returns, audits, and inconsistencies in the demand and penalty findings, including the effect of registration cancellation, as supporting a prima facie case for waiver of pre-deposit and stay of recovery. en-us Fri, 02 Apr 2004 00:00:00 +0530 Thu, 26 Apr 2012 15:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112090 A joint show cause notice issued to two units was discussed as valid where the Department alleged that one unit was a dummy or fictitious concern of the other, and splitting the notice was not considered necessary. The text also notes that refusal to permit cross-examination of persons whose statements formed part of the evidentiary basis can raise a serious prima facie natural justice concern. On stay, the order considers documentary records, regular returns, audits, and inconsistencies in the demand and penalty findings, including the effect of registration cancellation, as supporting a prima facie case for waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112090