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2016 (11) TMI 480 - HC - Central ExciseJurisdiction of Additional Commissioner - letter/circular dated 9.5.2013 issued by Additional Commissioner from Office of Commissioner, Customs and Central Excise, Commissionerate, Kanpur - initiation of necessary action against exporters of responding Commissionerate relating to Rules 91 and 92 of Central Excise Rules, 2002 - Held that: - the letter has disclosed a modus operandi of certain footwear manufacturers for availing All Industry Rate of Drawback on the footwear exported by them and an attempt has been made by said circular to bring aforesaid modus operandi to notice of all concerned when some activity, followed by manufacturers or exporters, who are in the ambit of Central Excise, constitutes an act to evade duty if the manner in which they operate and other illegal activities are communicated to various authorities in department, such communication cannot be said per se illegal or without jurisdiction. We have no manner of doubt that such communication of modus operandi or facts relating to functioning of such persons by itself cannot be treated to be a direction or instruction to take action in any particular manner - letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to superior authorities across the country but only communication of certain facts and authorities are free to proceed in any manner, in accordance with law, independently, and said circular is not binding on any such authority - petition disposed off.
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