2019 (1) TMI 61

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....ellant pointed out that the matter earlier came up to Tribunal and the same was remanded by the Tribunal on the ground that the said order-in-original was passed without considering the defense reply of the appellant. He argued that the defense reply which was filed before the Commissioner was probably not placed before the Commissioner and therefore, the order was passed without considering the defense reply of the appellant. The matter was remanded by the Tribunal to consider the defense reply filed by the appellant. He pointed out that fresh order has been passed however the order still fails to consider the any of grounds raised by the appellant in the defense reply. He pointed out that the findings in the impugned order from Para 12 to....

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....or the Central Excise Act and how much is under Customs Act and how much is under Central Excise Act. 3. Ld. Counsel also raised the question of jurisdiction. He pointed out that while the show cause notice was issued by Commissioner of Central Excise Surat, the same was adjudicated by Commissioner of Central Excise, Vadodara on the strength of a letter dated 16.11.2012 issued by Chief Commissioner office allocating various cases to various Commissioners, in exercise of powers delegated to Chief Commissioner under Notification No. 11/2007-CE (NT) dated 01.03.2007. He pointed out that under Rule 3(2) of Central Excise Rules, 2002, the Board is empowered to appoint Central Excise officers. Under Notification No. 11/2007-CE, the CBEC had de....

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....sed all the matters and in fact, action by Revenue was taken on the basis of opinion received from the Development Commissioner. He pointed out that all the issues were not specifically raised before the Commissioner and therefore, he could not have examined in the fresh order. 5. We have gone through the rival submissions. We find that Board Circular 21/95-Cus dated 10.03.1995 clearly prescribes that action in such cases by Revenue should be taken after definite conclusion has been arrived at by the Development Commissioner. In the instant case, the Development Commissioner has issued notices, however, as per the details, no specific decision has been reached and the order is in clear violation of Circular No. 21/95-Cus dated 10.03.1995....