https://www.taxtmi.com/caselaws?id=375853 A show-cause notice issued by an Additional Commissioner for units under another Commissionerate was treated as valid because it was duly authorised by the Chief Commissioner, both Commissionerates were within the same Zone, and no rule barred such cross-Commissionerate action. On penalty, suppression in valuation was found from records, statements and surrounding circumstances, so Section 11AC penalty was sustained; however, because the duty and interest were paid before notice, the assessee qualified for the statutory reduced-penalty benefit subject to conditions. en-us Tue, 12 Feb 2019 00:00:00 +0530 Wed, 27 Feb 2019 06:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375853 A show-cause notice issued by an Additional Commissioner for units under another Commissionerate was treated as valid because it was duly authorised by the Chief Commissioner, both Commissionerates were within the same Zone, and no rule barred such cross-Commissionerate action. On penalty, suppression in valuation was found from records, statements and surrounding circumstances, so Section 11AC penalty was sustained; however, because the duty and interest were paid before notice, the assessee qualified for the statutory reduced-penalty benefit subject to conditions. Case-Laws Central Excise Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375853