https://www.taxtmi.com/caselaws?id=72574 The Tribunal allowed the appeal, setting aside the impugned order imposing duty and penalty, as the show cause notice issued by the Superintendent of Central Excise was deemed without jurisdiction due to an amendment to Section 11A. The Tribunal held that only the Collector was authorized to issue such notices, rendering the impugned order legally untenable. The decision allowed for the department to pursue appropriate legal steps for levying the duty from the appellants despite the appeal's success. en-us Fri, 12 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72574 The Tribunal allowed the appeal, setting aside the impugned order imposing duty and penalty, as the show cause notice issued by the Superintendent of Central Excise was deemed without jurisdiction due to an amendment to Section 11A. The Tribunal held that only the Collector was authorized to issue such notices, rendering the impugned order legally untenable. The decision allowed for the department to pursue appropriate legal steps for levying the duty from the appellants despite the appeal's success. Case-Laws Central Excise Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72574