https://www.taxtmi.com/caselaws?id=74159 Section 11A and Rule 9(2) were read together with the definitions of "Central Excise Officer" and "proper officer" to determine whether the Collector could adjudicate the demand and penalty notice. The Tribunal held that Rule 6 enabled the Collector to perform duties or exercise powers assigned under the Rules, and that Rule 9(2) incorporated Section 11A only for the limitation period while leaving the demand to the proper officer. On that construction, the Collector had jurisdiction to decide the matter, and the adjudication was not void for want of authority. en-us Tue, 24 Jan 1989 00:00:00 +0530 Tue, 07 Jun 2011 11:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74159 Section 11A and Rule 9(2) were read together with the definitions of "Central Excise Officer" and "proper officer" to determine whether the Collector could adjudicate the demand and penalty notice. The Tribunal held that Rule 6 enabled the Collector to perform duties or exercise powers assigned under the Rules, and that Rule 9(2) incorporated Section 11A only for the limitation period while leaving the demand to the proper officer. On that construction, the Collector had jurisdiction to decide the matter, and the adjudication was not void for want of authority. Case-Laws Central Excise Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74159