Show cause notice under central excise law upheld as within the Commissioner's competence to decide the dispute.

A show cause notice addressed to the Commissioner and invoking Section 11A of the Central Excise Act on allegations of duty evasion was treated as within the Commissioner's competence to decide. The lower authority's remand for classification was not sustained because the notice itself placed the dispute before the Commissioner for adjudication in accordance with law. The operative effect was that the remand order was set aside and the matter was directed back to the Commissioner for decision.

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Issues: Whether the Commissioner of Central Excise was competent to decide the dispute and the show cause notice invoking Section 11A of the Central Excise Act.

Analysis: The show cause notice was issued answerable to the Collector/Commissioner of Central Excise and specifically alleged intention to evade payment of duty. Since the notice invoked Section 11A of the Central Excise Act, the matter was held to fall within the competence of the Commissioner of Central Excise, and the remand by the lower authority for deciding classification was not sustained.

Conclusion: The issue was answered in favour of the Revenue. The Commissioner of Central Excise was held competent to decide the dispute in accordance with law.

Final Conclusion: The impugned remand order was set aside and the matter was directed to be decided by the Commissioner of Central Excise.

Ratio Decidendi: Where a show cause notice is issued answerable to the Commissioner and invokes Section 11A of the Central Excise Act on allegations of duty evasion, the Commissioner is competent to decide the dispute.

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