https://www.taxtmi.com/caselaws?id=73171 The Tribunal allowed the appeal, setting aside the Collector's order confirming duty demand and penalty on imported waste paper. The appellant successfully argued that the show cause notice, issued by an Assistant Collector instead of the required Collector under the amended Section 28 of the Customs Act, was void. Despite evidence of unauthorized use of the waste paper, the failure to comply with the statutory requirement rendered the notice and subsequent order legally untenable. The decision clarified that the department could initiate fresh proceedings with a valid show cause notice. en-us Thu, 02 Jul 1987 00:00:00 +0530 Sat, 28 May 2011 15:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73171 The Tribunal allowed the appeal, setting aside the Collector's order confirming duty demand and penalty on imported waste paper. The appellant successfully argued that the show cause notice, issued by an Assistant Collector instead of the required Collector under the amended Section 28 of the Customs Act, was void. Despite evidence of unauthorized use of the waste paper, the failure to comply with the statutory requirement rendered the notice and subsequent order legally untenable. The decision clarified that the department could initiate fresh proceedings with a valid show cause notice. Case-Laws Central Excise Thu, 02 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73171