https://www.taxtmi.com/caselaws?id=72707 Jurisdictional competence to issue a show cause notice under the Central Excise Rules, 1944 was upheld because the Superintendent fell within the definitions of Central Excise Officer and Proper Officer, and the notice was within the recovery framework of Rule 10. The classification issue on whether the aluminium wires were electrical grade for Tariff Item 33-B could not be finally determined because the record lacked test reports or authoritative evidence, and the lower orders did not disclose a sound factual basis. The matter on classification was therefore remanded to the Assistant Collector for de novo consideration, while the notice challenge failed. en-us Mon, 09 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 14:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72707 Jurisdictional competence to issue a show cause notice under the Central Excise Rules, 1944 was upheld because the Superintendent fell within the definitions of Central Excise Officer and Proper Officer, and the notice was within the recovery framework of Rule 10. The classification issue on whether the aluminium wires were electrical grade for Tariff Item 33-B could not be finally determined because the record lacked test reports or authoritative evidence, and the lower orders did not disclose a sound factual basis. The matter on classification was therefore remanded to the Assistant Collector for de novo consideration, while the notice challenge failed. Case-Laws Central Excise Mon, 09 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72707