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2017 (12) TMI 381 - AT - Central ExciseJurisdiction - power of Additional Director General (DGCEI) to issue SCN - whether Additional Director General (DGCEI) is not the competent authority as per the ratio laid down by the Hon’ble Delhi High Court in the case of Mangali Impex Ltd. Vs. UOI [2016 (5) TMI 225 - DELHI HIGH COURT]? - Held that: - matter remanded to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon’ble Supreme Court decision in the case of Mangali Impex Ltd. and then on merits of the case but by providing an opportunity to the assessee of being heard - appeal allowed by way of remand.
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