https://www.taxtmi.com/caselaws?id=45581 A penalty under the Central Excise Rules could not be sustained where the show-cause notices were issued only to the manager of a tea estate, yet the penalty order was made against the estate itself. As the estate and its owner were not put on notice that penalty might be imposed on them, they were denied a proper opportunity to meet the proposed action, and the authority acted beyond the scope of the notices. The penalty order was quashed, while the authorities were left free to initiate fresh proceedings in accordance with law. en-us Wed, 17 Jun 1959 00:00:00 +0530 Mon, 12 Jul 2010 16:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45581 A penalty under the Central Excise Rules could not be sustained where the show-cause notices were issued only to the manager of a tea estate, yet the penalty order was made against the estate itself. As the estate and its owner were not put on notice that penalty might be imposed on them, they were denied a proper opportunity to meet the proposed action, and the authority acted beyond the scope of the notices. The penalty order was quashed, while the authorities were left free to initiate fresh proceedings in accordance with law. Case-Laws Central Excise Wed, 17 Jun 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45581