https://www.taxtmi.com/caselaws?id=43852 The court upheld the validity of the show cause notice issued by the Assistant Collector under Section 11A of the Excises and Salt Act, despite subsequent amendments designating the Collector for such notices. It dismissed the petitioner's challenge, emphasizing the notice's initial validity. Additionally, the court denied the petitioner's request for cross-examination of witnesses, noting his failure to provide crucial information. The court found the petitioner's arguments regarding non-payment of excise duty insufficient and dismissed the writ petition challenging tribunal and collector's orders, imposing costs on the petitioner due to lack of merit in the contentions. en-us Wed, 03 Aug 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43852 The court upheld the validity of the show cause notice issued by the Assistant Collector under Section 11A of the Excises and Salt Act, despite subsequent amendments designating the Collector for such notices. It dismissed the petitioner's challenge, emphasizing the notice's initial validity. Additionally, the court denied the petitioner's request for cross-examination of witnesses, noting his failure to provide crucial information. The court found the petitioner's arguments regarding non-payment of excise duty insufficient and dismissed the writ petition challenging tribunal and collector's orders, imposing costs on the petitioner due to lack of merit in the contentions. Case-Laws Central Excise Wed, 03 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43852