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2019 (6) TMI 1506 - AT - Central ExciseJurisdiction - Time Limitation for issuance of SCN - case of appellant is that the appellant’s place of business and residence for all practical purposes is Raipur (Chhatishgarh) whereas the Adjudication Order has been passed by The Joint Commissioner, Central Excise, Patna - non-disposal of the perishable goods by the Department - Confiscation. Time Limitation for issuance of SCN - SCN served after 6 months from the date of seizure - Section 110 (2) of the Customs Act, 1962 - HELD THAT:- From the Adjudication order, it is found that only one notice was issued and the legible copy of the same was served on the appellant on 12.06.2014 under dated acknowledgement. It is observed by the Adjudicating Authority that the acknowledgement receipt sent by DGCEI proves that the notice was served on 12.06.2014, hence the notice is not barred by time. But the appellant disputed the above fact before the Commissioner (Appeals) as well as the Tribunal - the appellant should be given an opportunity to examine the records in respect of receipt of Show Cause Notice as on 12.06.2014 as revealed from the adjudication order. Non-disposal of the perishable goods by the Department - HELD THAT:- It is found that 24,25,000 Nos. of filtered and unfiltered cigarettes of various brands were seized on 13.12.2013, valued at ₹ 38,15,800/- on the reasonable principle that the above mentioned stock of cigarettes has not suffered Central Excise duty. Jurisdiction of the adjudicating authority - HELD THAT:- The Tribunal and the High Courts observed in various decisions that the plea of jurisdiction can be raised even at the Appellate stage. It appears that the Revenue proceeded on the basis that the seized goods are manufactured by the manufacturer M/s Ankit Tobbacco Pvt. Ltd, Patna. The issue of jurisdiction is to be decided on the basis of clear facts of the case, which is not available on record. Hence, this issue is required to be examined by the lower authorities. Matter remanded to the adjudicating authority to decide afresh after considering the submissions of the appellant and pass a reasoned order in accordance with law - Appeal allowed by way of remand.
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