Cir. No.67/67/1994-CX, dt. 19/10/1994
- Document type
- Circular
- Reference no.
- A
- Dated
Adjudication and issuance of show cause notice by collector -II and Collector -I
Subject: Issue of Show Cause Notice by Collector-1, instead of Collector- IL in cases where Show Cause Notice is to be issued and adjudicated by Collector of Central Excise
Reference has been received regarding issue of Show Cause-cum-Demand Notice by Collector-I, in case to be adjudicated by Collector-II, where the Collector of Central Excise is required to issue and adjudicate Show Cause-Lim-Demand Notice under the Central Excise Law.
2. it has been decided that in those Collectorates of Central Excise, where t post of Collector-II exists, collector-I will issue Show Cause-cum-Demand Notices and Collector-II would adjudicate them in above mentioned types of cases.
3. Field formations and Trade interests may be suitable informed.
Sd/-
(I.P. Lal)
Deputy Secretary to the Government of India