Issuance of show cause notice by the additional Director General, Director General of Central Excise(intelligence) is out of purview under circular no. 752/68/2003 dated 01.10

[Sudhir Kumar]

In Central Excise matter, a Show Cause Notice was issued by the additional Director General, Director General of Central Excise (intelligence). while Circular No. 752/68/2003 dated 01.10.2003 mandated that show cause notice shall be approved in writing, signed and issued by the officer competent to adjudicate the said show cause notice. Since power to adjudicate on the issue of such nature (based on monetary ground) is vested with the Commissioner of Central Excise, therefore, issuance of show cause notice by the additional Director General DGCE (intelligence) is not proper. Whether the above facts are correct or any circular empower the Director General of Central Excise to issue Show Cause Notice. Please elaborate.

[KASTURI SETHI]

What is the date of issuance of the SCN ?

What is amount of CE duty demanded ?

Circular No.752/68/2003- CE dated 1.10.2003 has been amended. so many times. So the above information is required.

[Sudhir Kumar]

Date of issuance of SCN - 14.05.2015 

Amount-16101688/-

[KASTURI SETHI]

Pl. peruse the following circulars :-

(i) 994/01/2015-CX dated 10.02.15

(ii) 1000/7/2015-CX dated 3.3.15

(iii) 1049/37/2016-CX dated 29.9.2016

(iv) 44/2011/Customs dated 23.9.2011

and the judgement of Hon'ble Supreme Court in the case of Canon India (Pvt.) Ltd. reported as 2024 (11) TMI.391-SC (LB).

AI Summary

Legitimacy of Show Cause Notice by Additional Director General under Circular No. 752/68/2003 questioned; Competency issues discussed. A discussion on a forum addresses the legitimacy of a Show Cause Notice issued by the Additional Director General, Director General of Central Excise (intelligence), questioning its compliance with Circular No. 752/68/2003, which requires such notices to be issued by a competent officer, typically the Commissioner of Central Excise. The query seeks clarification on whether any circulars empower the Director General to issue such notices. Replies suggest reviewing several amended circulars and a Supreme Court judgment for guidance. The notice in question was issued on 14.05.2015, demanding a duty amount of 16,101,688.