https://www.taxtmi.com/caselaws?id=94396 Where a show cause notice alleges fraud, collusion or wilful suppression of facts under the excise recovery scheme, the proviso to Section 11A(1) shifts authority from the ordinary excise officer to the Collector for both issuance of notice and adjudication. A notice framed under Rule 9(2) does not cure that jurisdictional defect if the substance of the allegation brings the case within the proviso. Proceedings initiated and decided by an Assistant Collector were therefore treated as without jurisdiction, and the departmental challenge failed. en-us Fri, 26 Feb 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94396 Where a show cause notice alleges fraud, collusion or wilful suppression of facts under the excise recovery scheme, the proviso to Section 11A(1) shifts authority from the ordinary excise officer to the Collector for both issuance of notice and adjudication. A notice framed under Rule 9(2) does not cure that jurisdictional defect if the substance of the allegation brings the case within the proviso. Proceedings initiated and decided by an Assistant Collector were therefore treated as without jurisdiction, and the departmental challenge failed. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94396