Final duty quantification must be made by the adjudicating authority, not the investigating officer, under Section 11A.

Final determination of duty under Section 11A had to be made by the adjudicating authority after serving notice and considering the noticee's representation; it could not be left to the investigating officer. Because the order delegated statutory quantification of duty to the investigating officer instead of the authority empowered to adjudicate, the duty demand was not properly determined. The issue was decided in favour of the assessee, and the matter was remanded to the Collector for fresh final determination of duty payable in accordance with law.

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Issues: Whether the final determination of duty under Section 11A could be left to the investigating officer instead of being made by the adjudicating authority.

Analysis: The order directed confirmation of duty to be quantified by the investigating officer, but the statutory scheme of Section 11A required the noticee to be served with notice and the person adjudicating the case to determine the duty payable after considering the representation. The final quantification of duty was a statutory function of the adjudicating authority and could not be delegated to the investigating officer. As that function had not been properly exercised, the order could not stand.

Conclusion: The issue was decided in favour of the assessee, and the matter was remanded to the Collector for fresh final determination of the duty payable in accordance with law.

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