https://www.taxtmi.com/caselaws?id=84354 Final determination of duty under Section 11A had to be made by the adjudicating authority after serving notice and considering the noticee's representation; it could not be left to the investigating officer. Because the order delegated statutory quantification of duty to the investigating officer instead of the authority empowered to adjudicate, the duty demand was not properly determined. The issue was decided in favour of the assessee, and the matter was remanded to the Collector for fresh final determination of duty payable in accordance with law. en-us Thu, 16 Dec 1993 00:00:00 +0530 Thu, 21 Jul 2011 13:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84354 Final determination of duty under Section 11A had to be made by the adjudicating authority after serving notice and considering the noticee's representation; it could not be left to the investigating officer. Because the order delegated statutory quantification of duty to the investigating officer instead of the authority empowered to adjudicate, the duty demand was not properly determined. The issue was decided in favour of the assessee, and the matter was remanded to the Collector for fresh final determination of duty payable in accordance with law. Case-Laws Central Excise Thu, 16 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84354