TaxTMI 
TaxTMI 
Issuance of show cause notice by the additional Director General, Director General of Central Excise(intelligence) is out of purview under circular no. 752/68/2003 dated 01.10
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....ssuance of show cause notice by the additional Director General, Director General of Central Excise(intelligence) is out of purview under circular no. 752/68/2003 dated 01.10<br> Query (Issue) Started By: - Sudhir Kumar Dated:- 27-11-2024 Last Reply Date:- 27-11-2024 Central Excise<br>Got 3 Replies<br>Central Excise<br>In Central Excise matter, a Show Cause Notice was issued by the additional Dire....
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....ctor General, Director General of Central Excise (intelligence). while Circular No. 752/68/2003 dated 01.10.2003 mandated that show cause notice shall be approved in writing, signed and issued by the officer competent to adjudicate the said show cause notice. Since power to adjudicate on the issue of such nature (based on monetary ground) is vested with the Commissioner of Central Excise, therefor....
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....e, issuance of show cause notice by the additional Director General DGCE (intelligence) is not proper. Whether the above facts are correct or any circular empower the Director General of Central Excise to issue Show Cause Notice. Please elaborate. Reply By KASTURI SETHI: The Reply: What is the date of issuance of the SCN ? What is amount of CE duty demanded ? Circular No.752/68/2003- CE dated ....
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....1.10.2003 has been amended. so many times. So the above information is required. Reply By Sudhir Kumar: The Reply: Date of issuance of SCN - 14.05.2015 Amount-16101688/- Reply By KASTURI SETHI: The Reply: Pl. peruse the following circulars :- (i) 994/01/2015-CX dated 10.02.15 (ii) 1000/7/2015-CX dated 3.3.15 (iii) 1049/37/2016-CX dated 29.9.2016 (iv) 44/2011/Customs dated 23.9.2011 ....
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....and the judgement of Hon'ble Supreme Court in the case of Canon India (Pvt.) Ltd. reported as 2024 (11) TMI.391-SC (LB).<br> Discussion Forum - Knowledge Sharing ....