2013 (3) TMI 340

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.....R. Chandrasekharan: This appeal filed by the Revenue is directed against Order-in-Appeal no. US/331/M-II dated 11.05.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. The facts relevant in this case are as follows: 2.1 The Assistant Commissioner of Central Excise, Powai Division, Mumbai-II passed an order against M/s Ahan Apparels Pvt. Ltd. confirming Centra....

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....llate authority on the ground that while setting aside the order, the lower appellate authority did not give any liberty to the competent authority to decide the matter on merits. 3. The learned Additional Commissioner (AR) submits that the order passed by the lower appellate authority is wrong on the ground that the department has not been given liberty to adjudicate the matter afresh by the c....

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....y liability. Under the Excise law it is the Superintendent of Central Excise who is the assessing officer and, therefore, the notice issued by the jurisdictional Assistant Commissioner, who is a superior authority, is perfectly valid in law and, therefore, he is competent to adjudicate the duty not levied or short-levied or erroneously refunded. Power of adjudication prescribed by the Board vide a....

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.... directions could not be set aside for want of jurisdiction especially as no prejudice is caused thereby to the assessee/noticee. It was more so as the legislature has purposely replaced the word 'Collector' with 'Central Excise Officer' in section 11A of the Central Excise Act, 1944. 5.2 In view of the above position the Assistant Commissioner, who is a Central Excise Officer was statutorily c....