The Tax Publishers2020 TaxPub(EX) 37

CONSTITUTION OF INDIA, 1950

Article 226

Where Court had left open the issue in the earlier order, that there was a latter Circular, dated 10-3-2017 which says that where the matter is remanded to an Authority, the adjudication process shall be done by the Authority in the same rank who passed the order prior to remand notwithstanding any violation in order, therefore owing to these, campaign of petitioner with regard to jurisdiction comes to an end.

Writ petition - Violation of principles of natural justice - Maintainability -

Petitioner had manufactured and cleared 'Programmed Logic Control' (PLC) Systems, excisable goods chargeable to duty and classifiable under 8537.00. It was the case of the Revenue that this was done without Central Excise registration i.e., without payment of Central Excise duty and without following the provisions of 'Central Excise Rules. Held: A perusal of order revealed that Adjudicating Authority had held that this Court had left the jurisdiction issue open. Adjudicating Authority had embarked upon the issue of jurisdiction and has relied on the latest Circular, dated 10-3-2017 bearing a reference 1053/02/2017-CX (F.No. 96/1/2017-CX.I). There were two aspects with regard to jurisdiction i.e., Court had left open the issue in the earlier order, that there was a latter Circular, dated 10-3-2017 which says that where matter was remanded to an Authority, the adjudication process shall be done by the Authority in the same rank who passed the order prior to remand notwithstanding any violation in order. Owing to these aspects, campaign of petitioner with regard to jurisdiction comes to an end.

REFERRED : Authorised Officer, State Bank of Travancore & Anr. v. Mathew K.C. (2018) 3 SCC 85 (SC) : 2018 TaxPub(CL) 0142 (SC), United Bank of India v. Satyawati Tondon & Ors. (2010) 8 SCC 110 : 2011 TaxPub(CL) 0142 (SC), M/s. Stromtek automation (P) Ltd. v. Addl. Commr. of Central Excise, The Central Board of Excise & Customs and The Union of India [W.P. No. 31200 of 2003, dt. 10-7-2017]

FAVOUR : Directions issued

A.Y. :


CENTRAL EXCISE TARIFF ACT, 1985

Chapter 85

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