https://www.taxtmi.com/caselaws?id=80494 The Tribunal rejected the petitioner's arguments regarding the jurisdiction of the Additional Collector and eligibility for exemption under Notification 167/71. It held that the Additional Collector had the authority to issue the show cause notice and that the petitioner did not qualify for the notification due to commercial activity. The Tribunal ordered the petitioner to make a pre-deposit of Rs. 2,00,000/- by a specified date, with the balance of duty and penalty waived pending appeal, considering the petitioner's financial status. en-us Thu, 08 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80494 The Tribunal rejected the petitioner's arguments regarding the jurisdiction of the Additional Collector and eligibility for exemption under Notification 167/71. It held that the Additional Collector had the authority to issue the show cause notice and that the petitioner did not qualify for the notification due to commercial activity. The Tribunal ordered the petitioner to make a pre-deposit of Rs. 2,00,000/- by a specified date, with the balance of duty and penalty waived pending appeal, considering the petitioner's financial status. Case-Laws Central Excise Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80494