Issue of Show Cause Notice by Collector-I, instead of Collector-II in cases where Show Cause Notice is to be issued and adjudicated by Collector of Central Excise - Regarding
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Allocation of show cause notices: Collector I to issue and Collector II to adjudicate in affected collectorates. Where a Collector II post exists in a collectorate, the administrative rule requires Collector I to issue Show Cause cum Demand Notices and Collector II to adjudicate those cases; field formations and trade interests are to be informed to standardise practice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Allocation of show cause notices: Collector I to issue and Collector II to adjudicate in affected collectorates.
Where a Collector II post exists in a collectorate, the administrative rule requires Collector I to issue Show Cause cum Demand Notices and Collector II to adjudicate those cases; field formations and trade interests are to be informed to standardise practice.
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