Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 421 - HC - Central ExciseDemand - Notice under Section 11A of the Act can only be issued by the Collector of Central Excise - The word ‘Collector Central Excise’ has been substituted by the word ‘Central Excise Officer’. The Central Excise Officer has also been defined in sub-section (B) of Section 2 of the Act - n the present case, a notice has been issued by the Assistant Commissioner, Central Excise and the case has been decided by the Dy. Commissioner, Central Excise. Both of them were competent officers - In view of this there is no illegality in issuing the notice or deciding the case under the Act - Decided against the assessee
|