https://www.taxtmi.com/caselaws?id=81125 An inclusive definition of "Collector" under the Central Excise Rules was applied to treat an Additional Collector as to issue the show cause notice, so the jurisdictional challenge failed and the notice and adjudication were upheld. Non-disclosure in the classification list of goods sold in strips bearing the manufacturer's and marketing agent's monogram was treated as suppression of a material fact relevant to classification and exemption, so the extended limitation period was held available and the limitation plea failed. The merits of classification and exemption were left open for further hearing. en-us Tue, 26 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81125 An inclusive definition of "Collector" under the Central Excise Rules was applied to treat an Additional Collector as to issue the show cause notice, so the jurisdictional challenge failed and the notice and adjudication were upheld. Non-disclosure in the classification list of goods sold in strips bearing the manufacturer's and marketing agent's monogram was treated as suppression of a material fact relevant to classification and exemption, so the extended limitation period was held available and the limitation plea failed. The merits of classification and exemption were left open for further hearing. Case-Laws Central Excise Tue, 26 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81125