https://www.taxtmi.com/caselaws?id=44971 Both Civil Appeal No. 6388 of 1995 and Civil Appeal No. 12317 of 1996 were dismissed as the show cause notices were not issued by the competent authority as required by the proviso to Section 11A(1) of the Central Excises and Salt Act, 1944. In the first appeal, the notice was issued by the Superintendent instead of the Collector, and in the second appeal, the Assistant Collector issued the notice, lacking the necessary authority. Consequently, both appeals were dismissed based on the lack of competence of the issuing authorities. en-us Tue, 01 Sep 1998 00:00:00 +0530 Wed, 07 Jul 2010 13:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44971 Both Civil Appeal No. 6388 of 1995 and Civil Appeal No. 12317 of 1996 were dismissed as the show cause notices were not issued by the competent authority as required by the proviso to Section 11A(1) of the Central Excises and Salt Act, 1944. In the first appeal, the notice was issued by the Superintendent instead of the Collector, and in the second appeal, the Assistant Collector issued the notice, lacking the necessary authority. Consequently, both appeals were dismissed based on the lack of competence of the issuing authorities. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44971