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.

AI Summary

Competent authority for show cause notices: issuance by intelligence wing may be improper absent specific delegation under circulars or judgment.
The validity of an SCN issued by the Additional Director General/Director General of Central Excise (Intelligence) depends on whether subsequent circulars or judicial pronouncements expressly delegate the power to approve, sign and issue SCNs for monetary adjudication-authority otherwise vested in the Commissioner under Circular No.752/68/2003.