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2008 (9) TMI 624 - AT - Central ExciseAdjudication order - Jurisdiction - Held that: - no public official can exercise the statutory powers without being vested with jurisdiction under the relevant tax statute in the manner prescribed under the law. It is inconceivable that an official can perform duties under a tax statute without having lawful authority or jurisdiction. The law is emphatic and unequivocal that the Central Excise Officers including the Commissioner of Central Excise must be appointed by a Gazette Notification. If that is not done, an official cannot legally perform the statutory duties relating to levy and collection of taxes under the Central Excise Law. Shri C.M. Mehra having not been appointed as the Commissioner of Central Excise, Kolkata-I in the manner prescribed under the Central Excise Act and Rules, had no jurisdiction to pass the impugned Order confirming the duty demand and imposing the penalty - we waive the requirement of predeposit, set aside the impugned Order - appeal allowed - decided in favor of appellant.
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