Invalid Show Cause Notice Due to Incorrect Signatory; Emphasis on Collector's Involvement in Order Drafting

The Tribunal found the show cause notice invalid as it was signed by the Deputy Collector instead of the required Collector post-amendment. Additionally, the order lacked proper drafting, finalization, and the Collector's signature, leading to a remand for fresh adjudication. The Tribunal emphasized the Collector's personal involvement in drafting and signing orders, directing the Registry to inform the CBEC for further inquiry and issue guidelines to prevent reliance on subordinates for order drafting. Member (T) highlighted doubts regarding the Collector's personal involvement in the drafting process, supporting the need for independent order preparation by quasi-judicial officers.

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Issues Involved:
1. Validity of the show cause notice dated 23-12-1985.
2. Whether the order was properly drafted, finalized, and signed by the Collector.

Detailed Analysis:

1. Validity of the Show Cause Notice Dated 23-12-1985:
The appellant contended that the show cause notice dated 23-12-1985 was invalid as it was signed by the Deputy Collector and not the Collector, which was a requirement after the amendment to Section 11A of the Central Excises & Salt Act, 1944. The appellant received the notice on 27-12-1985, post-amendment, making it invalid. Evidence, including the inward register and correspondence with the post office, supported this claim. The Tribunal considered the ruling in Wood Paper Ltd. v. Collector of Central Excise, which emphasized that a show cause notice must comply with the amended legal requirements.

2. Whether the Order was Properly Drafted, Finalized, and Signed by the Collector:
The appellant challenged the finality of the order, arguing it was not properly prepared, finalized, or signed by the Collector. The Tribunal reviewed the case records and noted discrepancies:
- The order was handwritten in different inks and appeared to be drafted by multiple individuals.
- The Collector only added the operative portion in red ink on page 13.
- The note sheets indicated that the file was submitted for the Collector's approval, but the final order was not signed by the Collector.
- The Tribunal referenced rulings in Garden Reach Shipbuilders & Engineers Ltd. and New India Dyeing & Finishing Mill v. Collector of Central Excise, which established that an unsigned or draft order is not valid.

The Tribunal concluded that the order was not valid as it was not wholly drafted by the Collector and lacked his final signature, rendering it a draft. This serious procedural lapse warranted a remand for de novo adjudication.

Conclusion and Directions:
The Tribunal remanded the case to the Collector for fresh adjudication, emphasizing the need for the Collector to personally draft and sign the order. The Tribunal also directed the Registry to send a copy of the order to the Chairman of the Central Board of Excise and Customs (CBEC) for further inquiry and to issue instructions to ensure adjudicating officers do not rely on subordinates for drafting orders.

Separate Judgment by Member (T):
While concurring with the remand, Member (T) added that the Collector's intention to issue the order was evident from his instructions. However, the drafting process raised serious doubts about the Collector's personal involvement. The Member emphasized that a quasi-judicial officer must draft their own orders without external assistance and suggested the CBEC issue guidelines to this effect.

Final Decision:
The matter was remanded to the Collector for de novo adjudication, and a copy of the order was sent to the Chairman, CBEC, for further action.

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