https://www.taxtmi.com/caselaws?id=84966 The proviso to Section 11A(1) of the Central Excises and Salt Act, as amended from 27-12-1985, required a notice invoking the extended limitation period to be issued by the Collector of Central Excise. A show cause notice issued by the Superintendent instead did not satisfy that statutory requirement, so the notice was legally invalid and the proceedings based on it were liable to be set aside. The challenge therefore succeeded in favour of the assessee. en-us Tue, 17 Jan 1989 00:00:00 +0530 Mon, 01 Aug 2011 17:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84966 The proviso to Section 11A(1) of the Central Excises and Salt Act, as amended from 27-12-1985, required a notice invoking the extended limitation period to be issued by the Collector of Central Excise. A show cause notice issued by the Superintendent instead did not satisfy that statutory requirement, so the notice was legally invalid and the proceedings based on it were liable to be set aside. The challenge therefore succeeded in favour of the assessee. Case-Laws Central Excise Tue, 17 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84966