https://www.taxtmi.com/caselaws?id=73861 A show cause notice for short-levy was not vitiated by vagueness merely because it referred to Rule 63 and Notification No. 22/82, since its substance clearly alleged under-filling of match boxes and demand of duty at the tariff rate; that challenge failed. However, adjudication of a short-levy demand under Section 11A could be made only by the statutory authority or by a valid delegation of power. As no lawful delegation was shown to authorise the Superintendent to decide the demand, the adjudication was without jurisdiction and the demand was set aside. en-us Wed, 01 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73861 A show cause notice for short-levy was not vitiated by vagueness merely because it referred to Rule 63 and Notification No. 22/82, since its substance clearly alleged under-filling of match boxes and demand of duty at the tariff rate; that challenge failed. However, adjudication of a short-levy demand under Section 11A could be made only by the statutory authority or by a valid delegation of power. As no lawful delegation was shown to authorise the Superintendent to decide the demand, the adjudication was without jurisdiction and the demand was set aside. Case-Laws Central Excise Wed, 01 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73861