https://www.taxtmi.com/caselaws?id=342408 The court found that the Show Cause Notice (SCN) issued by the Joint Commissioner without explicit approval from the Commissioner was invalid, emphasizing the necessity for concrete evidence of approval as per Section 11A(1) of the Central Excise Act. It noted the failure to adequately address the appellant's defenses regarding alleged suppression of manufacture and the limitation period. The court set aside the previous order, remanding the matter for a fresh decision by the Adjudicating Authority, granting the appellant the opportunity to present defenses anew. en-us Wed, 05 Apr 2017 00:00:00 +0530 Mon, 28 Aug 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342408 The court found that the Show Cause Notice (SCN) issued by the Joint Commissioner without explicit approval from the Commissioner was invalid, emphasizing the necessity for concrete evidence of approval as per Section 11A(1) of the Central Excise Act. It noted the failure to adequately address the appellant's defenses regarding alleged suppression of manufacture and the limitation period. The court set aside the previous order, remanding the matter for a fresh decision by the Adjudicating Authority, granting the appellant the opportunity to present defenses anew. Case-Laws Central Excise Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342408