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2017 (12) TMI 1084 - AT - Central ExciseJurisdiction of adjudicating authority - goods manufactured in the state where the adjudicating authority had no jurisdiction - Held that: - it is established beyond doubt that the goods in question were duty paid and not manufactured by respondent and since the said goods were duty paid and not manufactured within the jurisdiction of Adjudicating Authority. He had no jurisdiction to deal with them and, therefore, the order passed by learned Commissioner (Appeals) is sustainable. The goods in question were duty paid and they were manufactured by manufacturers in Maharashtra, Karnataka and Uttar Pradesh and they were not manufactured by the respondent. Further, since duty of Central Excise was discharged, they were no more excisable goods. Therefore, the Adjudicating Authority did not have any jurisdiction over them. Appeal dismissed - decided against Revenue.
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