1997 (5) TMI 258 - AT - Central Excise

Summary

The appeal was filed by M/s. Agrasen Engg. Works against the order-in-original passed by the Collector of Central Excise, Indore. The show cause notice issued by the Deputy Collector of Central Excise for the period from 1980-81 to 1985-86 was found to be improper as it should have been issued by the Collector of Central Excise according to Section 11A of the Central Excises & Salt Act, 1944. The appeal was allowed solely on this ground.