https://www.taxtmi.com/caselaws?id=94985 Jurisdiction to issue a show cause notice under Rule 57-I of the Central Excise Rules, 1944 depended on whether the issuing authority was the "proper officer" within Rule 2(14). A notice issued by the Range Superintendent was found invalid because the adjudicatory scheme required issuance by the competent officer having jurisdiction, and the jurisdictional objection had been raised but not properly addressed below. The notice was therefore declared ab initio void in favour of the assessee. en-us Tue, 17 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94985 Jurisdiction to issue a show cause notice under Rule 57-I of the Central Excise Rules, 1944 depended on whether the issuing authority was the "proper officer" within Rule 2(14). A notice issued by the Range Superintendent was found invalid because the adjudicatory scheme required issuance by the competent officer having jurisdiction, and the jurisdictional objection had been raised but not properly addressed below. The notice was therefore declared ab initio void in favour of the assessee. Case-Laws Central Excise Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94985