Show Cause Notice of DC under section 2(b), 11A and 35G of Central Excise Act

Held, relied on the Case Pahwa Chemicals Pvt. Ltd. vs. CCE  Court held the that order of the adjudicating authority could not be set aside on the ground that the work was allotted to a different officer under the circular of the Board Under Section 2(b) of the Act, 'Central Excise Officer' included any officer specified therein . Under Section 11A of the Act, 'Central Excise Officer' could deal with the matter. In view of definition of 'Central Excise Officer', the circular of the Board could not have the effect to nullify the statutory power under Section 11A of the Act . Appeal allowed by the Court and set aside the orders of the Commissioner and the Tribunal and remanded the matter to the Commissioner Central Excise for fresh decision on merits in accordance with law.