1997 (2) TMI 213 - AT - Central Excise

Summary

The appellate tribunal found the show cause notice invalid as it should have been issued by the Collector of Central Excise, not by any proper officer. The adjudication order was held to be invalid. The appeal was allowed, and the impugned order was set aside. The matter was recommended to be brought to the notice of the Central Board of Excise and Customs for necessary action.