https://www.taxtmi.com/caselaws?id=73786 A show cause notice issued by a Superintendent after the amended excise provision required issuance by the Collector was treated as a strong prima facie jurisdictional defect. Because the demand notice was issued by a lower authority contrary to the amended requirement, the appellants established a prima facie case for waiver of pre-deposit. Recovery of the duty and penalty was therefore stayed until disposal of the appeal, and the additional legal ground sought to be raised was permitted. en-us Mon, 04 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73786 A show cause notice issued by a Superintendent after the amended excise provision required issuance by the Collector was treated as a strong prima facie jurisdictional defect. Because the demand notice was issued by a lower authority contrary to the amended requirement, the appellants established a prima facie case for waiver of pre-deposit. Recovery of the duty and penalty was therefore stayed until disposal of the appeal, and the additional legal ground sought to be raised was permitted. Case-Laws Central Excise Mon, 04 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73786