1989 (6) TMI 223

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....llate authority under the impugned order that the order of the Assistant Collector of Central Excise, Davengere Division dated 18-3-1987 is without jurisdiction is correct under law or the Assistant Collector of Central Excise namely, the original authority is competent to pass the order in question. It is not necessary for us, having regard to the scope of the appeal, to go into the factual ramification. We would, therefore, refer to certain brief facts for purpose of considering the legal question. In this case, according to the Department a show cause notice was issued to the respondent invoking the proviso to Section 11A of the Central Excises and Salt Act, 1944 on 4-1-1985 and the show cause notice culminated in an order of adjudicatio....

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.... respect of matters pending adjudication where the longer period of limitation of five years is invoked. Inasmuch as the Collector of Central Excise is the competent authority to adjudicate the issue in relation to cases of suppression by invoking the longer period of limitation, the order passed by the Assistant Collector of Central Excise is without jurisdiction. In the impugned order the Collector of Central Excise (Appeals) in this context held as under :- "The pending proceeding under the show cause notice dated 4-1-1985 was deemed to have been transferred with effect from 27-12-1985 to the Collector of Central Excise, Belgaum. Thus in spite of direction for de novo order by Collector (Appeals), the Assistant Collector had no jurisdic....

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....f the amended Act to the Collector of Central Excise. Shri Narasimhan further submitted that in the present case provisions of Section 11A were not invoked, much less to the proviso thereunder and what was invoked was only Rule 9(2) which only prescribes the period of limitation. 4. We have carefully considered the submissions urged before us. Even assuming for the purpose of argument that the proceedings were pending before the Assistant Collector of Central Excise, having regard to the admitted fact that the longer period of limitation was invoked against the respondent, it is only the Collector of Central Excise who would be competent to sit in an adjudication by virtue of the amendment to Section 11A of the Central Excises and Salt Act....