https://www.taxtmi.com/caselaws?id=2709 Duty demand under a show cause notice must be adjudicated only against the noticee to whom the notice is issued; liability cannot be fastened on another party for consignments covered by separate notices. Where the adjudicating authority demanded duty from an entity that was not the proper noticee, the order was fundamentally defective, and the appellate authority's failure to notice that defect could not cure it. Fresh adjudication was therefore required in accordance with law and natural justice, and the orders of the lower authorities were set aside with a remand for de novo consideration. en-us Tue, 27 Mar 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2709 Duty demand under a show cause notice must be adjudicated only against the noticee to whom the notice is issued; liability cannot be fastened on another party for consignments covered by separate notices. Where the adjudicating authority demanded duty from an entity that was not the proper noticee, the order was fundamentally defective, and the appellate authority's failure to notice that defect could not cure it. Fresh adjudication was therefore required in accordance with law and natural justice, and the orders of the lower authorities were set aside with a remand for de novo consideration. Case-Laws Customs Tue, 27 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2709