https://www.taxtmi.com/caselaws?id=86405 A show cause notice invoking the proviso to Section 11A of the Central Excise Act, 1944 had to be issued by the Collector of Central Excise; Rule 9(2) of the Central Excise Rules, 1944 could not authorise any other proper officer to issue such a notice. The notice was therefore legally invalid, and that defect went to the root of the adjudication. The adjudication order founded on the invalid notice could not be sustained. en-us Tue, 11 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86405 A show cause notice invoking the proviso to Section 11A of the Central Excise Act, 1944 had to be issued by the Collector of Central Excise; Rule 9(2) of the Central Excise Rules, 1944 could not authorise any other proper officer to issue such a notice. The notice was therefore legally invalid, and that defect went to the root of the adjudication. The adjudication order founded on the invalid notice could not be sustained. Case-Laws Central Excise Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86405