https://www.taxtmi.com/caselaws?id=72078 An Assistant Collector who has passed a concluded order withdrawing a show cause notice cannot, in the absence of statutory authority under Central Excise law, cancel that order on his own and reopen proceedings on the same notice. The earlier order was treated as a valid and final order, and the argument that it was no order in law was rejected. The appellate challenge to the Collector (Appeals)' conclusion on this point was not effectively answered, so the attempt to revive the matter was not sustained. en-us Thu, 21 Nov 1985 00:00:00 +0530 Wed, 11 May 2011 15:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72078 An Assistant Collector who has passed a concluded order withdrawing a show cause notice cannot, in the absence of statutory authority under Central Excise law, cancel that order on his own and reopen proceedings on the same notice. The earlier order was treated as a valid and final order, and the argument that it was no order in law was rejected. The appellate challenge to the Collector (Appeals)' conclusion on this point was not effectively answered, so the attempt to revive the matter was not sustained. Case-Laws Central Excise Thu, 21 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72078