2000 (10) TMI 374 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee as the Show Cause Notice (SCN) issued by the Range Supdt. was held to be void for lack of jurisdiction under Rule 57-I of the Central Excise Rules, 1944. The Tribunal found that the Range Supdt. was not the proper officer to issue the SCN, leading to the appeal being allowed and granting consequential relief to the appellants.