Court Rules Section 11A of Central Excise Act Operates Independently from Section 35E in Show Cause Notice Cases.

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....Validity of Show Cause notice (SCN) issued - erroneous refund granted - If the exercise of jurisdiction u/s 11A of the Act was to be hooked or hinged upon the provisions of Section 35E of the Act, that would frustrate the very provisions of Section 11A of the Act, in our opinion. Section 11A of the Act does not refer or make it subject to any other provisions of Chapter VIA of the Act providing for Appeal or revisional powers to the higher Authority under the said Act. - HC....