https://www.taxtmi.com/caselaws?id=51704 Clearances of two units could not be clubbed for central excise purposes where the show cause notice was issued only to one unit and no notice was served on the other unit whose clearances were also proposed to be added. Such action breached natural justice because adverse consequences cannot be imposed without informing the affected assessee of the alleged acts or omissions. The appellate finding that the Revenue had not established that both units belonged to one manufacturer also remained unchallenged, so the attempt to club the clearances failed on the facts. en-us Thu, 24 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51704 Clearances of two units could not be clubbed for central excise purposes where the show cause notice was issued only to one unit and no notice was served on the other unit whose clearances were also proposed to be added. Such action breached natural justice because adverse consequences cannot be imposed without informing the affected assessee of the alleged acts or omissions. The appellate finding that the Revenue had not established that both units belonged to one manufacturer also remained unchallenged, so the attempt to club the clearances failed on the facts. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51704