COLLECTOR OF CENTRAL EXCISE BANGALORE COLLECTOR OF CENTRAL EXCISE INDORE Vs. OIL AND NATURAL GAS COMMISSION:JAYANT VITAMINS LIMITED

JUDGEMENT

(1.) The common question which falls for consideration in these appeals is whether, the show cause notices issued under Section 11-A of the Central Excises and Salt Act, 1944 were issued by the competent authority as required by the proviso to sub-section (1) of Section 11-A.

(2.) Section 11-A(1), as it stood at the relevant time (before it was amended by Act 18 of 1992), provided as follows:-

(3.) In Civil Appeal No. 6388 of 1995 the show cause notice dated Nov. 25, 1986 was issued by the Superintendent, Central Excise and Customs Headquarters. In the said show cause notice it was stated as under:-