https://www.taxtmi.com/caselaws?id=87717 CEGAT treated a show cause notice signed by the Additional Collector as valid, because the then-prevailing excise rules included an Additional Collector within the definition of Collector for extended-period action under Section 11A. It also upheld clubbing of clearances of connected units as dummy units, relying on statements and surrounding circumstances to find suppression and intent to evade duty, with duty demand sustained. The Modvat issue was remanded for fresh verification because substantive entitlement could not be denied merely for procedural lapse, and the related penalty was also left open for reconsideration on the merits. en-us Fri, 09 Jan 1998 00:00:00 +0530 Thu, 08 Sep 2011 17:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87717 CEGAT treated a show cause notice signed by the Additional Collector as valid, because the then-prevailing excise rules included an Additional Collector within the definition of Collector for extended-period action under Section 11A. It also upheld clubbing of clearances of connected units as dummy units, relying on statements and surrounding circumstances to find suppression and intent to evade duty, with duty demand sustained. The Modvat issue was remanded for fresh verification because substantive entitlement could not be denied merely for procedural lapse, and the related penalty was also left open for reconsideration on the merits. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87717