High Court Transfer Upheld; Joint Adjudication Ordered The Supreme Court upheld the Rajasthan High Court's decision to transfer proceedings to the Directorate General of Central Excise Intelligence, Delhi ...
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High Court Transfer Upheld; Joint Adjudication Ordered
The Supreme Court upheld the Rajasthan High Court's decision to transfer proceedings to the Directorate General of Central Excise Intelligence, Delhi Zonal Unit for adjudication of show cause notices issued by different authorities on the same subject matter. The Court directed that both notices be adjudicated together by a single authority within six months, instructing the respondents to cooperate for timely adjudication. The petition was dismissed, and pending applications were disposed of in accordance with the Court's directions.
Issues involved: Applicability of master circular, adjudication of show cause notices issued by different authorities on the same subject matter.
Summary: The Supreme Court heard a special leave petition challenging the order of the Rajasthan High Court regarding the applicability of the master circular and the adjudication of show cause notices. The High Court had set aside the Order-in-Original and directed the transfer of proceedings to the Directorate General of Central Excise Intelligence, Delhi Zonal Unit. The Court noted that both show cause notices, issued in 2016 and 2017, pertained to the same subject matter. It upheld the High Court's decision to have both notices adjudicated together by one authority. The Court dismissed the petition but directed that both show cause notices be adjudicated by a single authority within six months. The respondents were instructed to cooperate for the timely adjudication of the notices. Pending applications were also disposed of as per the Court's directions.
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