https://www.taxtmi.com/caselaws?id=42799 A mere reference to Section 11A in a show cause notice does not by itself confer jurisdiction to transfer excise proceedings where the notice, on its true construction, concerns only classification of duty under Rule 9B. The notice contained no allegations of fraud, collusion, wilful misstatement, suppression of facts, or contravention of the Act or Rules, so the proceedings were treated as falling under Rule 9B and required determination by the Assistant Collector. The attempted transfer to the Additional Collector was therefore not justified, and the adjudication had to proceed before the proper authority under Rule 9B. en-us Fri, 08 Jun 1990 00:00:00 +0530 Mon, 14 Jun 2010 13:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42799 A mere reference to Section 11A in a show cause notice does not by itself confer jurisdiction to transfer excise proceedings where the notice, on its true construction, concerns only classification of duty under Rule 9B. The notice contained no allegations of fraud, collusion, wilful misstatement, suppression of facts, or contravention of the Act or Rules, so the proceedings were treated as falling under Rule 9B and required determination by the Assistant Collector. The attempted transfer to the Additional Collector was therefore not justified, and the adjudication had to proceed before the proper authority under Rule 9B. Case-Laws Central Excise Fri, 08 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42799