1998 (9) TMI 82

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....ether the show cause notices issued under Section 11A of the Central Excises and Salt Act, 1944 were issued by the competent authority as required by the proviso to sub-section (1) of Section 11A. 2.Section 11A(1), as it stood at the relevant time (before it was amended by Act 18 of 1992), provided as follows :- "11A(1).When any duty of excise has not been levied or paid or has been short-le....

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....ffect, as if, for the words "Central Excise Officer" the words "Collector of Central Excise" and for the words "six moths", the words "five years" were substituted. Explanation. -Where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing the aforesaid period of six months or five years, as the case may be." A perusal of the said S....

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....r 25, 1986 was issued by the Superintendent, Central Excise and Customs Headquarters. In the said show cause notice it was stated as under :- "In view of the facts discussed in the foregoing paras, it appears that the unit has, by recourse to wilful mis-statement and suppression of facts and with a deliberate and wilful intent to evade payment of duty illicitly manufactured and removed 7671-570....

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.... vide its judgment dated 5-1-1991 has held that since the show cause notice was not issued by the Collector but was issued by Superintendent it was bad in law. We are in agreement with the said view of the Tribunal because in view of the proviso the said show cause notice could only have been issued by the Collector of Central Excise and Superintendent of Excise was not the competent authority to ....