Notice against other noticees gets invalidated if SCN against main Noticee is Set Aside

Manasa Imp ex Services Vs. S/ Shri S. Murugappan (CESTAT Chennai) The Show Cause Notice has to be viewed in its entirety and cannot be vivisected as may be convenient for the Revenue. Thus, if a show cause notice is found as not valid or issued without jurisdiction in respect of the main protagonist, the very same SCN cannot be held as sustainable for other noticees like the appellants herein. Any attempt for such vivisection is akin to putting the cart before the horse. This is because the penal consequences on alleged abettors to the alleged offence under the Customs Act or the Rules made th...