Supreme Court · 2003 INSC 169 · Decided 12 March 2003
Collector of Central Excise, Jaipur v. Alcobex Metals
- Court
- Supreme Court of India
- Citation
- 2003 INSC 169 · [2003] 2 S.C.R. 1057
- Case number
- CIVIL APPEAL No. 4230/1996
- Decided
- 12 March 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excises and Salt Act, 1944 S. 11 A(J), Proviso-Show cause notice-Authority competent to issue c Show cause notice issued by Deputy Collector Central Excise invoking proviso to s. 11-A(J) for extended period-Assessee challenging the notice as invalid- Held, Proviso to s. 11-A(J) mis-statement or .suppression of fact or contravention of the Act and the Rules made thereunde; for invoking a larger period of jive years-During the relevant period such a notice could have D been issued only by the Collector, Central Excise-Notice issued by Deputy Collector is wholly without
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