Commissioner Of Central Excise, ... vs V. Madhu @ C.V. Maadhesh

The case concerns the legality of issuing a joint show cause notice under the Central Excise Act, 1944, to two separate textile entities and a common individual. The respondent challenged the notice on the grounds that the entities were independent, registered units operating at different times. The Supreme Court examined whether the Department could initiate joint proceedings based on the allegation that the units were dummy entities controlled by a single individual to evade duty.