2019 (9) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....echnical) For The Appellant : Shri Manish Garg, Adv. For The Respondent : Shri Vivek Pandey, DR ORDER Per Bijay Kumar 1. The appellant has filed the present appeal against the impugned order vide which the demand of Rs. 5,37,30,943/- along with penalty and interest as per the adjudication order is confirmed. 2. Ld. Advocate, on behalf of the appellant, submits that the issue is s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce, the Centralised Registration is taken at Delhi, vide the Centralised Registration No. AABCD0971FXM001, there is no jurisdiction of the Commissioner of Central Excuse, Jaipur, to issue such demand and adjudicated the same. Accordingly, the demand used is vide ab initio, and therefore, impugned adjudication order is also not sustainable. 3. Ld. AR on behalf of the Revenue says that on the mer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant along with appeal. In view of above he supports the adjudication order passed by the Commissioner, Jaipur to be sustainable. 4. We have considered the submission made by Ld. Advocate, on behalf of the appellant and Ld. DR, on behalf of the Revenue, along with various documents including with appeal memorandum. 5. First we would like to decide the Jurisdiction of Commissioner of Centr....