2014 (5) TMI 67

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....gs (wherein the provisions of CPC are not applicable) of the Central Excise Department by incorrectly applying the Judgement arising out of a suit which was in nature of pure civil proceedings? 2. Whether the Tribunal after holding the appeal to be incompetent could itself have declared/observed that quasi-judicial proceedings of the Central Excise department to be a nullity and void when the matter could not be examined on merits at all? 3. Whether the CESTAT was right in holding the appeal to be an incompetent appeal when the dispute arose out of quasi-judicial proceedings inter-se between two departments of the Union of India (Central Govt.) as the Union of India was not impleaded." A notice to show cause was issued on 28 Februa....

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....eeding and consequently the appeal filed by the Divisional Railway Manager, for the same reason, was held to be incompetent. A declaration was, therefore, made that the order of adjudication is a nullity. Now it is not in dispute that the assessment was in respect of the Union of India through the Ministry of Railways. The Divisional Railway Manager, who is an employee of the Union of India or Ministry of Railway, is not the assessee. No show cause notice was issued to the Union Government. The adjudication did not take place against the Union Government. The order of adjudication and the demand that would be raised in pursuance thereof, would be enforced not against the Divisional Railway Manager but against the Union of India through t....