COMMNR.OF CENTRAL EXCISE COIMBATORE vs V.MADHU @ C.V.MAADHESH

The Supreme Court examined whether a joint show cause notice issued under the Central Excise Act, 1944, to two separate entities is legally permissible when the Department alleges that the units are dummy entities controlled by a single individual. The respondent challenged the joint proceedings, arguing that the units were separate registered entities with distinct registration periods. The court analyzed the validity of initiating joint proceedings based on the allegation of fictitious ownership to recover unpaid excise duty.