https://www.taxtmi.com/caselaws?id=110856 On the departmental circular and the material before it, the CESTAT held that the Superintendent was not the proper officer to issue the show cause notice alleging suppression or fraud. The Tribunal accepted that the notice lacked authority and did not examine the merits of the dispute. en-us Mon, 27 Jan 2003 00:00:00 +0530 Wed, 18 Apr 2012 18:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110856 On the departmental circular and the material before it, the CESTAT held that the Superintendent was not the proper officer to issue the show cause notice alleging suppression or fraud. The Tribunal accepted that the notice lacked authority and did not examine the merits of the dispute. Case-Laws Central Excise Mon, 27 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110856