2015 (2) TMI 609

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.... Nos.7916/2014 (for restoration of appeal) For the reasons mentioned in the application, the application stands allowed. Appeal stands restored to the file of this Court. CEAC 3/2006 1. The following questions of law were framed at the stage of admission: - "1. Whether the Commissioner of Central Excise, Delhi-I had territorial jurisdiction to issue a show cause notice to M/s. Florida Electrical Industries Limited? 2. Whether on the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was right in law, in concluding that duty demand against M/s. Modern Industrial Enterprises could not be confirmed since it was not possible to arrive at the value of clearances separately between M/s. Flor....

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.... attributing the actual removals and consequently working out the duty liability, the Commissioner could not have on a derivative or deductive basis that is premised upon the proportion of past production records, imposed duty liability in respect of each unit. The Commissioner was influenced by the fact that the proportion of production figures available with him worked out to 57 : 43, and used this as the basis of imposing duty liability on the premise of proven clandestine removal. 3. It was contended, on behalf of the Revenue, that the CESTAT's reasoning is flawed since there was sufficient material to indicate clandestine removal and this aspect was not gone into. Learned counsel also urged that inherent in the concept of clandestin....

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....the light of the notification No.14/2002-CE(NT). Contending that Section 38A clearly envisioned different stages of action such as investigation or legal proceedings, the culmination of which would logically result in different conclusion, learned counsel urged that this Court ought not to disturb the findings of the CESTAT on the question of absence of jurisdiction in the present case. 6. This Court has considered the submissions of the parties. A look at the CESTAT's order would reveal that the Tribunal was guided principally by the proportion rule directed by the Commissioner in apportioning liability. The Commissioner had dealt with, at some length the nature of evidence and materials gathered during the investigation which included ....