2005 (2) TMI 164

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....he order dated 18th March 2004 made by the Central Excise & Service Tax Appellate Tribunal, West Regional Bench, at Mumbai (Annexure "J"). The following six questions have been proposed by the appellant : (a) Was the Assistant Director, DRI a competent person for issuing a show cause notice F. No. DRI/SRU/INV-6/2000 dated 19-1-2001 for demanding duties from the appellant company who was a 100% Ex....

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.... diversion of imported fabrics and suppression of facts when it is held by the Hon'ble Supreme Court in case of Collector v. ONGC [1998 (103) E.L.T. 3 (S.C.)] that only an officer of the rank of Commissioner could have issued a show cause notice with such allegations? (d) Was the concerned authority competent to raise demand of duties under Section 72 of the Customs Act without referring to Secti....

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....n Ltd. v. Collector of Customs, 1995 (77) E.L.T. 310 (Tribunal). The Tribunal has rejected the said contention in light of circular issued by the Central Board of Excise and Customs being Circular No. 4/99-Cus dated 15th February 1999. The Tribunal has further found that the larger bench decision, on which reliance was placed on behalf of the appellant, was rendered for the period prior to the afo....