https://www.taxtmi.com/caselaws?id=2157 A person who was neither a noticee in the show-cause notice nor a party before the adjudicating authority had no locus standi to seek impleadment as a respondent in the appeal proceedings. The applicant had not sought impleadment before the adjudicating authority and, on his own showing, was at best a witness. In these circumstances, he could not claim a right to be added as a respondent, and the application for impleadment was held not maintainable and dismissed. en-us Mon, 18 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2157 A person who was neither a noticee in the show-cause notice nor a party before the adjudicating authority had no locus standi to seek impleadment as a respondent in the appeal proceedings. The applicant had not sought impleadment before the adjudicating authority and, on his own showing, was at best a witness. In these circumstances, he could not claim a right to be added as a respondent, and the application for impleadment was held not maintainable and dismissed. Case-Laws Central Excise Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2157