1988 (6) TMI 243

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..... er per : G. Sankaran, Sr. Vice-President]. - We have heard Shri M.D. Chowdhary, Advocate, for the appellants and Smt. V. Zutshi, SDR, for the department. 2. It is not necessary to set out the facts of the case and the ramifications of the dispute in any detail for the disposal of this appeal in the view we propose to take. 3. The notice to the appellants calling upon them to show cause wh .....

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..... on of India Others, [1988 (34) E.L.T. 442] a show cause notice issued in such circumstances by an officer other than the Collector would not be legal and proceedings in pursuance of such a notice would also be not legally tenable. In this view of the matter, the impugned order is set aside and the appeal allowed with consequential relief to the appellants. - - TaxTMI - TMITax - Central Excis .....

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