Jurisdiction - Validity of SCN - Even if, it is assumed that the ...

Customs

May 25, 2020

Jurisdiction - Validity of SCN - Even if, it is assumed that the clearance of HSD Oil was without the authority of law by the DTA supplier (IOCL). Only the jurisdictional officer concerned under the Central Excise Act, 1944 within whose jurisdiction IOCL is registered is competent to issue a show cause notice to recover the excise duty under section 11A of the Central Excise Act, 1944

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Jurisdiction - Validity of SCN - Even if, it is assumed that the ...

Customs

May 25, 2020

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