https://www.taxtmi.com/caselaws?id=171206 The High Court affirmed the Tribunal's decision that the Deputy Commissioner of Central Excise lacked jurisdiction to issue show cause notices for the recovery of duties. It was held that the Deputy Commissioner was not a proper officer under the Customs Act, thus the notices were deemed invalid. The Court dismissed the appeals, ruling in favor of the assessee. en-us Thu, 16 Oct 2014 00:00:00 +0530 Wed, 17 Jun 2015 17:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171206 The High Court affirmed the Tribunal's decision that the Deputy Commissioner of Central Excise lacked jurisdiction to issue show cause notices for the recovery of duties. It was held that the Deputy Commissioner was not a proper officer under the Customs Act, thus the notices were deemed invalid. The Court dismissed the appeals, ruling in favor of the assessee. Case-Laws Customs Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171206