https://www.taxtmi.com/caselaws?id=122232 Proceedings founded on an unsigned show cause notice were held to have no legal efficacy because initiation of action must be under authority of law. The defect was foundational and could not be cured by the assessee's participation, nor could it confer jurisdiction on the authorities. Orders passed on the basis of such a notice could not stand, and the proceedings were treated as ab initio void. en-us Mon, 19 Feb 2007 00:00:00 +0530 Wed, 10 Apr 2013 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122232 Proceedings founded on an unsigned show cause notice were held to have no legal efficacy because initiation of action must be under authority of law. The defect was foundational and could not be cured by the assessee's participation, nor could it confer jurisdiction on the authorities. Orders passed on the basis of such a notice could not stand, and the proceedings were treated as ab initio void. Case-Laws Central Excise Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122232