Jurisdiction depends on the true nature of the show cause notice, not a mere reference to Section 11A.

A mere reference to Section 11A in a show cause notice does not by itself confer jurisdiction to transfer excise proceedings where the notice, on its true construction, concerns only classification of duty under Rule 9B. The notice contained no allegations of fraud, collusion, wilful misstatement, suppression of facts, or contravention of the Act or Rules, so the proceedings were treated as falling under Rule 9B and required determination by the Assistant Collector. The attempted transfer to the Additional Collector was therefore not justified, and the adjudication had to proceed before the proper authority under Rule 9B.

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Issues: Whether the mere reference to Section 11A in the show cause notice conferred jurisdiction to transfer the pending excise proceedings to the Additional Collector, or whether the notice was in substance one under Rule 9B to be decided by the Assistant Collector.

Analysis: The show cause notice was examined in the context of the allegations made and the nature of the dispute. The notice did not disclose allegations of fraud, collusion, wilful misstatement, suppression of facts, or contravention of the Act or the Rules. It related only to the tariff item under which duty was payable. On a plain reading, the proceedings were found to be really under Rule 9B of the Central Excise Rules, and the mere mention of Section 11A was held insufficient to alter the forum or confer jurisdiction on the Superintendent to transfer the matter to the Additional Collector.

Conclusion: The proceedings were required to be disposed of by the Assistant Collector under Rule 9B, and the transfer to the Additional Collector was not justified.

Final Conclusion: The writ petition was allowed and the excise authorities were directed to complete the adjudication before the Assistant Collector under the proper rule.

Ratio Decidendi: A mere reference to Section 11A does not confer jurisdiction to transfer proceedings where the show cause notice, on its true construction, is one under Rule 9B.

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