https://www.taxtmi.com/caselaws?id=52957 A binding departmental circular fixing the competent officer to issue show cause notices rendered notices issued by an unauthorised Superintendent incompetent, and the proceedings founded on them were vitiated. Where the duty demand was raised under Rule 96ZP(3), penalty and interest could not be imposed under Rule 96ZP(1A) because they had to be linked to the same provision under which the demand was made. The impugned order was therefore set aside and the assessee obtained consequential relief. en-us Thu, 03 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 17:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52957 A binding departmental circular fixing the competent officer to issue show cause notices rendered notices issued by an unauthorised Superintendent incompetent, and the proceedings founded on them were vitiated. Where the duty demand was raised under Rule 96ZP(3), penalty and interest could not be imposed under Rule 96ZP(1A) because they had to be linked to the same provision under which the demand was made. The impugned order was therefore set aside and the assessee obtained consequential relief. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52957