https://www.taxtmi.com/caselaws?id=42379 Central Excise law permits the Board to invest the Director (Audit) with Collector-level powers, including adjudicatory powers, under the extended definition of Central Excise Officer. Cases may be assigned between competent authorities as an administrative measure; an assessee has no vested right to assessment by a particular officer, and prior notice is unnecessary absent prejudice. Fiscal adjudication and criminal prosecution may proceed concurrently because answering a show cause notice does not, by itself, amount to compelled self-incrimination under Article 20(3). Departmental bias requires a real likelihood or reasonable apprehension of direct interest; remote or speculative welfare-related benefits are insufficient, and necessity may support continuation of proceedings. en-us Thu, 11 Aug 1988 00:00:00 +0530 Thu, 10 Jun 2010 18:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42379 Central Excise law permits the Board to invest the Director (Audit) with Collector-level powers, including adjudicatory powers, under the extended definition of Central Excise Officer. Cases may be assigned between competent authorities as an administrative measure; an assessee has no vested right to assessment by a particular officer, and prior notice is unnecessary absent prejudice. Fiscal adjudication and criminal prosecution may proceed concurrently because answering a show cause notice does not, by itself, amount to compelled self-incrimination under Article 20(3). Departmental bias requires a real likelihood or reasonable apprehension of direct interest; remote or speculative welfare-related benefits are insufficient, and necessity may support continuation of proceedings. Case-Laws Central Excise Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42379