Circular No. 67/67/94-CX. dated 19/10/94
Subject: Issue of Show Cause Notice by Collector-1, instead of Collector- IL in cases where Show Cause Notice is to be issued and adjudicated by Collector of Central Excise

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-Lim-Demand Notice under the Central Excise Law.

2. it has been decided that in those Collectorates of Central Excise, where t 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.

3. Field formations and Trade interests may be suitable informed.

Sd/-
(I.P. Lal)
Deputy Secretary to the Government of India

F.N0.208/32/94-CX.6

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