https://www.taxtmi.com/caselaws?id=98180 A show cause notice addressed to the Commissioner and invoking Section 11A of the Central Excise Act on allegations of duty evasion was treated as within the Commissioner's competence to decide. The lower authority's remand for classification was not sustained because the notice itself placed the dispute before the Commissioner for adjudication in accordance with law. The operative effect was that the remand order was set aside and the matter was directed back to the Commissioner for decision. en-us Thu, 30 Mar 2000 00:00:00 +0530 Thu, 19 Jan 2012 15:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98180 A show cause notice addressed to the Commissioner and invoking Section 11A of the Central Excise Act on allegations of duty evasion was treated as within the Commissioner's competence to decide. The lower authority's remand for classification was not sustained because the notice itself placed the dispute before the Commissioner for adjudication in accordance with law. The operative effect was that the remand order was set aside and the matter was directed back to the Commissioner for decision. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98180