https://www.taxtmi.com/caselaws?id=42466 Where a gold control licence and renewal application stand in the names of individual partners, a notice issued only to the firm on the mistaken assumption that the firm is the applicant is legally ineffective. The authority must examine the renewal papers with precision and address the actual identity of the licensees before acting on a refusal. A misdirected show-cause notice cannot bind individual licensees or validly support an order rejecting renewal where the application was not made by the firm. en-us Tue, 24 Jan 1989 00:00:00 +0530 Fri, 11 Jun 2010 13:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42466 Where a gold control licence and renewal application stand in the names of individual partners, a notice issued only to the firm on the mistaken assumption that the firm is the applicant is legally ineffective. The authority must examine the renewal papers with precision and address the actual identity of the licensees before acting on a refusal. A misdirected show-cause notice cannot bind individual licensees or validly support an order rejecting renewal where the application was not made by the firm. Case-Laws Central Excise Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42466