https://www.taxtmi.com/caselaws?id=81458 Rule 49 of the Central Excise Rules, 1944 placed duty demands on the proper officer where goods were not accounted for or were not shown to have been lost or destroyed by natural causes or unavoidable accident. Departmental instructions and circulars fixed monetary limits for officers acting as proper officers, with demands above Rs. 5,000 falling within the Collector's powers. Because the demand in question exceeded the Assistant Collector's competence, the finding that he lacked authority to confirm it was sustainable, even though the proviso was inaccurately stated. The demand order was therefore without jurisdiction and was set aside. en-us Thu, 30 Aug 1990 00:00:00 +0530 Fri, 24 Jun 2011 18:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81458 Rule 49 of the Central Excise Rules, 1944 placed duty demands on the proper officer where goods were not accounted for or were not shown to have been lost or destroyed by natural causes or unavoidable accident. Departmental instructions and circulars fixed monetary limits for officers acting as proper officers, with demands above Rs. 5,000 falling within the Collector's powers. Because the demand in question exceeded the Assistant Collector's competence, the finding that he lacked authority to confirm it was sustainable, even though the proviso was inaccurately stated. The demand order was therefore without jurisdiction and was set aside. Case-Laws Central Excise Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81458