https://www.taxtmi.com/caselaws?id=42098 Where the statute and rules authorised the Board to confer Collector's powers, the notification investing the Director of Anti-evasion with those powers was valid. The inclusive definition of Collector and the rule-based power to appoint and authorise officers were read together, and no inconsistency was found. The show cause notice was also upheld because it was only a prima facie notice in tentative terms, supported by investigation material. Allegations of bias, overlapping jurisdiction and premature invocation failed, since the evasion issues were for adjudication and the investigating officer's role did not by itself vitiate the notice. en-us Wed, 11 Nov 1987 00:00:00 +0530 Wed, 09 Jun 2010 11:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42098 Where the statute and rules authorised the Board to confer Collector's powers, the notification investing the Director of Anti-evasion with those powers was valid. The inclusive definition of Collector and the rule-based power to appoint and authorise officers were read together, and no inconsistency was found. The show cause notice was also upheld because it was only a prima facie notice in tentative terms, supported by investigation material. Allegations of bias, overlapping jurisdiction and premature invocation failed, since the evasion issues were for adjudication and the investigating officer's role did not by itself vitiate the notice. Case-Laws Central Excise Wed, 11 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42098