2011 (2) TMI 184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed chewing tobacco (chapter sub-heading 2404.41); and Meetha Masala (chapter sub-heading 2108.99). 3. A search was conducted by Central Excise Department (the Department) under the Central Excise Act, 1944 (the Act) in the factory of the Assessee on 29-5-2003. In this search some documents as well as goods were seized and the statements of its employees were recorded. 4. Subsequently, a show cause notice dated 20-11-2003 was issued by the Deputy Commissioner, Central Excise to the Assessee as well as to two of its authorised signatories to show cause as to why goods mentioned therein be not confiscated and the penalties be not imposed. 5. The Assessee filed its reply on 21-5-2004. The Deputy Commissioner, after considerin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....powers to the Commissioner of Central Excise; Clause (b) of Section 33 {Section 33(b)} provides limits for the Assistant Commissioner and Deputy Commissioner; The Joint Commissioner is higher in rank than the Assistant Commissioner and Deputy Commissioner but lower than the Commissioner of Central Excise in rank. However, he is not mentioned in Section 33 of the Act. 9. The proviso to Section 33 provides that the Board may confer powers indicated in the Clause (a) or (b) of Section 33 on any officer. The Joint Commissioner is also a central excise officer within the meaning of Section 2(b) of the Act. He is also an officer to whom powers can be conferred under proviso to Section 33 of the Act. 10. In view of above, the Join....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....msp;Section 33 does not provide any restriction as to how the power is to be conferred. No other provision has been brought to our notice providing restriction for conferring powers under Section 33 of the Act. In absence of the same, the conferment of power by a circular cannot be faulted merely for the reason that on the earlier occasions it was done by notifications. 17. In our opinion, The Board can confer powers under Section 33 by means of a circular; The conferment of powers under Section 33 of the Act by the Circular is legal. 3rd Point : Notice & Order valid 18. The counsel for the Assessee has cited Amrit Foods v. CCE reported in 2005 (190) E.L.T. 433 (S.C.) (the Amrit Case) and submitted that : Rule 25 has ....