2016 (11) TMI 480

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hakray for the Appellant. A.S.G.I. Ashok Singh, S.S.C., Siddharth Shukla for the Respondent. ORDER 1. Heard Sri B.P. Singh Dhakray, learned Senior Advocate, assisted by Sri Kamlendra Singh Jadaun and Sri Krishna Agrawal for respondents. 2. The entire dispute arose out of letter/circular no.1-2013 dated 9.5.2013 issued by Sri P.K. Katiyar, Additional Commissioner, Central Excise, Kanpur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epresentation wherein this issue relating to circular dated 9.5.2013 of Additional Commissioner was raised. CBEC was directed to pass a reasoned and speaking order. Operative part of said judgment reads as under:- "In the light of the stand taken by the respondents, we dispose of the writ petition directing the Central Board of Excise and Customs to decide the representation of the petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....matter is subjudice before quasi judicial authority. 7. Be that as it may, facts remains that this Court required CBEC to answer whether Additional Commissioner, Central Excise at Kanpur, has any authority to direct superior Officers across the country to take action against various exporters. 8. Petitioner has challenged jurisdiction of Additional Commissioner for issue of such letter/circu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hrough letter/circular dated 9.5.2013 issued by Additional Commissioner from Office of Commissioner, Customs and Central Excise, Commissionerate, Kanpur. It has disclosed a modus operandi of certain footwear manufacturers for availing All Industry Rate of Drawback on the footwear exported by them and an attempt has been made by said circular to bring aforesaid modus operandi to notice of all conce....