https://www.taxtmi.com/caselaws?id=91693 Under Section 11A of the Central Excises Act, 1944, a show cause notice invoking the extended period had to be issued by the competent authority. The original notice was issued by an Assistant Collector who lacked jurisdiction after the relevant legal change, so the foundational notice was invalid. That jurisdictional defect could not be cured by later adjudication, and the subsequent revised notice could not validly combine with the defective notice to sustain the demand. The demand and penalty were therefore set aside, and consequential relief followed. en-us Mon, 16 Nov 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91693 Under Section 11A of the Central Excises Act, 1944, a show cause notice invoking the extended period had to be issued by the competent authority. The original notice was issued by an Assistant Collector who lacked jurisdiction after the relevant legal change, so the foundational notice was invalid. That jurisdictional defect could not be cured by later adjudication, and the subsequent revised notice could not validly combine with the defective notice to sustain the demand. The demand and penalty were therefore set aside, and consequential relief followed. Case-Laws Central Excise Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91693