1998 (6) TMI 292

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..... tter was called none appeared on behalf of the appellants. However, there was a request from the appellant to decide the issue on merits. Accordingly, we proceed to pass this order after hearing Shri D.S. Negi, ld. DR for the Revenue. 2. On perusal of the records, we find that show cause notice is not legal as it was urged in the memorandum appeal. It is stated position now that notice to be iss .....

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..... rm can be raised against the firm and not against its partners . [1982 E.L.T. 329 (C.B.E. C.)] 3. Apart from the above issue, we find that there was no specific allegation of suppression in the show cause notice as envisaged under proviso to Section 11A of the Act. Time and again the Apex Court has clearly held that specific allegation should be clearly brought out in the show cause notice and .....

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