Proper officer requirement defeats show cause notice where the Superintendent lacked authority to issue it.

On the departmental circular and the material before it, the CESTAT held that the Superintendent was not the proper officer to issue the show cause notice alleging suppression or fraud. The Tribunal accepted that the notice lacked authority and did not examine the merits of the dispute.

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Issues: Whether the Superintendent was the proper officer to issue the show cause notice alleging suppression or fraud.

Analysis: The Tribunal proceeded on the basis of the departmental circular and the material before it, and accepted the view that the Superintendent lacked the authority to issue the notice. The merits of the dispute were not gone into.

Conclusion: The Superintendent was not the proper officer to issue the show cause notice.

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