1996 (10) TMI 332

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.....D. Sharma, JDR, for the Respondent. [Order per : J.H. Goglekar, Member (T)]. - The impugned order of the Collector was made pursuant to the show cause notice dated 1-10-1985 issued by the Director, Anti Evasion in the Directorate of Revenue Intelligence, New Delhi. 2. Shri A.K. Jain, Advocate appearing for the appellants drew our attention to the judgment of the Tribunal in the case....

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.... into the merits of the case. 3. Shri G.D. Sharma, DR claimed that Directorate of Anti Evasion was a part and parcel of the Directorate of Revenue Intelligence and, therefore, the officers of the Directorate of Anti Evasion could exercise powers of Central Excise officers where such power was conferred upon equal ranked officers of the Directorate of Revenue Intelligence. This situation wo....

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....y the JDR. On consideration of the arguments Tribunal observed as under :- "The ld. JDR has also argued that the officer concerned, namely, the Assistant Director, continued to be an officer in DRI and is stating "Directorate of Anti Evasion (CE)" was not necessary and that it should be ignored. But this argument is not correct because if he was appointed as an officer in Directorate of Anti Ev....