https://www.taxtmi.com/caselaws?id=48703 The Tribunal allowed the appeal, determining that the show cause notice issued by the Deputy Collector was without jurisdiction, rendering it invalid. This decision was based on the amendment to Section 11A of the Central Excises and Salt Act, which requires that only the Collector can issue notices involving fraud, collusion, or suppression of facts for periods up to five years. The Tribunal found the demand time-barred and ruled that jurisdictional defects in the notice invalidated proceedings for confiscation and penalty. Consequently, the impugned order was set aside, granting relief to the appellants. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 06 Nov 2023 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48703 The Tribunal allowed the appeal, determining that the show cause notice issued by the Deputy Collector was without jurisdiction, rendering it invalid. This decision was based on the amendment to Section 11A of the Central Excises and Salt Act, which requires that only the Collector can issue notices involving fraud, collusion, or suppression of facts for periods up to five years. The Tribunal found the demand time-barred and ruled that jurisdictional defects in the notice invalidated proceedings for confiscation and penalty. Consequently, the impugned order was set aside, granting relief to the appellants. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48703