https://www.taxtmi.com/caselaws?id=44698 A show cause notice for central excise duty and penalty can validly be issued against a company as a distinct juristic person even if its management and effective control have changed. The company's continued existence is decisive, and a change in management does not alter the identity of the entity against whom liability is asserted. On that basis, liability for central excise dues remains attached to the company itself, irrespective of who managed it at the relevant time, and the challenge to the notice failed. en-us Mon, 07 Apr 1997 00:00:00 +0530 Sat, 03 Jul 2010 12:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44698 A show cause notice for central excise duty and penalty can validly be issued against a company as a distinct juristic person even if its management and effective control have changed. The company's continued existence is decisive, and a change in management does not alter the identity of the entity against whom liability is asserted. On that basis, liability for central excise dues remains attached to the company itself, irrespective of who managed it at the relevant time, and the challenge to the notice failed. Case-Laws Central Excise Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44698