2012 (2) TMI 519

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocates. For the Respondent : Mr. Satish Kumar, Sr. Standing Counsel, Ms. Sonia Sharma, Sr. Standing Counsel and Mr. Gandharv, Advocate. ORDER Learned counsel for the petitioner has drawn our attention to Rule 3 of the Central Excise Rules, 2002. The aforesaid Rule reads as under:- "Rule 3. Appointment and jurisdiction of Central Excise Officers.- 1. The Board may, by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that as per the said notification, the manufacturers at Jammu have to be assessed in the Jammu Commissionerate and the petitioner assessee has to be assessed in Meerut- II Commissionerate. He further submits that the jurisdiction vested pursuant to notification No. 56/2002 cannot be altered and changed and given to Commissionerate at Delhi without issue of show cause notice and hearing the petitio....