https://www.taxtmi.com/caselaws?id=81456 The appeal was allowed as the Tribunal found the show cause notice issued by the Deputy Collector to be without jurisdiction due to the amendment requiring such notices to be issued by the Collector. The demand for duty covering a period beyond six months was deemed time-barred as it was not issued by the appropriate authority. Consequently, the proceedings for confiscation and penalty were also invalidated. The appellants were granted relief, and the entire proceedings were set aside based on lack of jurisdiction and time-barred nature of the demand. en-us Wed, 21 Nov 1990 00:00:00 +0530 Fri, 24 Jun 2011 18:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81456 The appeal was allowed as the Tribunal found the show cause notice issued by the Deputy Collector to be without jurisdiction due to the amendment requiring such notices to be issued by the Collector. The demand for duty covering a period beyond six months was deemed time-barred as it was not issued by the appropriate authority. Consequently, the proceedings for confiscation and penalty were also invalidated. The appellants were granted relief, and the entire proceedings were set aside based on lack of jurisdiction and time-barred nature of the demand. Case-Laws Central Excise Wed, 21 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81456