Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 32 - HC - Central ExciseCenvat Credit - jurisdiction - validity of Notices under Rule 14 of the 2004 Rules to show cause why action be not taken for wrongly taking Cenvat credit for the aforesaid items. Hence, the present two writ petitions. - held that:- The power to specify jurisdiction of different officers could be entrusted to the Board under Section 3 of the Constituting Act read with Section 37(1) of the Act - Sections 37(2)(ib) and 37(2)(xx) do not prohibit framing of such rules - Rule 3(2) of the 2002 Rules is not illegal. The Commissioner, Raipur was given jurisdiction over State of Chhattisgarh by the 2001 Notification and not by the GOs [office orders]. The 2001 Notification was published in official gazette. There is no illegality in the same. Shri Pradeep Kumar and Shri Pramod Kumar were merely promoted by the GOs [office orders]. There was no necessity to publish the GOs in the official gazette. They had jurisdiction to issue notice - Decided against the assessee.
|