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2018 (2) TMI 1242 - AT - Central ExciseJurisdiction - power to issue SCN - whether the Additional Director General (DGCEI), New Delhi was the competent Authority to issue SCN? - Held that: - similar issue decided in the case of M/s Shri Mahindera Dugar, Shri Mahender Dugar And Photocoping Services Versus CC, New Delhi (Import & General) [2017 (6) TMI 662 - CESTAT NEW DELHI], where it was held that even the new inserted section 28(11) does not empower either the officers of DRI or the DGCEI to issue the SCN for the period prior to 8.4.11. Matters remanded to the Original Authority for a fresh decision - Appeal allowed by way of remand.
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