https://www.taxtmi.com/caselaws?id=47396 The court quashed the notice of demand to the defaulter issued by the Assistant Commissioner of Central Excise, Division V, Surat-1, as it lacked evidence linking the petitioner firm with the liabilities of another entity. Emphasizing the importance of natural justice, the court ruled that treating all entities as one was legally unacceptable. The court ordered the respondent to pay Rs. 5,000 as costs and allowed the petition, highlighting the distinct identities of the entities involved and the violation of natural justice principles in issuing the notice. en-us Fri, 25 Feb 2005 00:00:00 +0530 Wed, 28 Jul 2010 15:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47396 The court quashed the notice of demand to the defaulter issued by the Assistant Commissioner of Central Excise, Division V, Surat-1, as it lacked evidence linking the petitioner firm with the liabilities of another entity. Emphasizing the importance of natural justice, the court ruled that treating all entities as one was legally unacceptable. The court ordered the respondent to pay Rs. 5,000 as costs and allowed the petition, highlighting the distinct identities of the entities involved and the violation of natural justice principles in issuing the notice. Case-Laws Central Excise Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47396