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2013 (7) TMI 240 - CESTAT MUMBAIJurisdiction of Commissioner - whether the Commissioner of Service Tax, Mumbai has jurisdiction to issue show-cause notice - CBEC needs to appoint ‘Central Excise Officer' to exercise powers within the territorial jurisdiction – appellant contended that the CST, Mumbai is not a Central Excise Officer for the purpose of Chapter V and Chief CCE, Mumbai cannot delegate the powers of adjudication for determination of Service Tax and interest liability – Held that:- As per section 2(b) of the Central Excise Act CCE(Appeals) is also Central Excise Officer - no need to appoint CST, Mumbai as a Central Excise Officer all over again – relying on Raghunath International Ltd. Vs. UOL (2012 (11) TMI 951 - ALLAHABAD HIGH COURT) - Once the power is exercised in accordance with law, there cannot be any challenge to the same. Power to determine service tax liability - Power u/s 83A - power delegated to the Chief Commissioner covers not only the power under Section 83A but also powers under Rule 3 which provides for levy and collection of Service Tax - purpose and object of Section 83A is to provide powers of adjudication in service tax cases - power of determination of service tax and interest liability in addition to the power of imposition of penalty - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section 83A does not read as “only penalty” or “solely penalty” – as decided in UOI vs. Tata Iron & Steel Co. Ltd.(1975 (12) TMI 79 - SUPREME COURT OF INDIA). The next issue for consideration is whether the Chief CCE has the power to assign adjudication of specific cases to any other officer within his jurisdiction - The CBE&C vide the Notification No. 6/2009-ST dated 30.1.2009 issued under Section 37A of the Central Excise Act, as made applicable to service tax by Section 83 of the Finance Act, 1994, read with the provisions of Section 83A and Notification No. 16/07-ST dated 19.4.2007 has delegated the power of assigning adjudication of cases to the Chief Commissioner of Central Excise within his jurisdiction – thus the Chief CCE can assign adjudication of service tax cases to any CEO within his jurisdiction.
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