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of <h1>New Guidelines: Collector-I Issues Show Cause Notices, Collector-II Adjudicates in Central Excise to Improve Process Clarity.</h1> The circular addresses the procedure for issuing Show Cause-cum-Demand Notices within the Central Excise framework. It clarifies that in Collectorates where both Collector-I and Collector-II positions exist, Collector-I will be responsible for issuing these notices, while Collector-II will adjudicate them. This decision aims to streamline processes and ensure clarity in roles. Relevant field formations and trade interests are to be informed about this procedural update to maintain consistency and compliance within the Central Excise operations.
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