1990 (6) TMI 76 - HC - Central Excise

Summary

The High Court of Bombay heard a case involving a company manufacturing chemical products that had imported materials in 1984. The Superintendent of Central Excise issued a show cause notice under Rule 9B, but the Assistant Collector did not pass any order for over four years. The Superintendent later directed the company to appear before the Additional Collector based on an amendment to Section 11A, but the court ruled that the mention of Section 11A did not confer jurisdiction to transfer the proceedings. The court directed the show cause notice to be disposed of by the Assistant Collector under Rule 9B, and the petition succeeded with no costs awarded.