Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs, New Delhi
Subject : Issue of Show Cause Notice by Colector-I, instead of Collector-II is cases where Show Cause Notice is to be issued and adjudicated by Collector of Central Excise – Regarding
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-cum-Demand Notice under the Central Excise Law.
2. It has been decided that in those Collectorates of Central Excise, where the 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.