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2011 (2) TMI 184 - HC - Central ExciseClassification - Search and seizure - Confiscation - Delegation of power by way of circular - Circular number 752/68/03-CX., dated 1-1-2003 - Section 33 does not provide any restriction as to how the power is to be conferred - The Board can confer powers under Section 33 by means of a circular - The conferment of powers under Section 33 of the Act by the Circular is legal. Non mention of Rule in the SCN - The sub-rule of Rule 25 of the Rules that is said to be contravened is not mentioned though Rule 25 is mentioned - The Joint Commissioner can exercise power under Section 33 of the Act provided it is conferred upon him - The notice and the orders are not invalid for the reasons that the sub-rules of Rule 25 of the Rules were not mentioned - Decided in the favour of revenue
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