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2022 (8) TMI 161 - AT - Central ExciseTerritorial Jurisdiction - proper officer to pass adjudication order - it is pointed out that the adjudication order was passed by Principal Additional Director General (Adjudication) Directorate General of GST Intelligence New Delhi, the appeal lies before the Delhi Bench of this Tribunal - HELD THAT:- The identical issue of jurisdiction came before this tribunal in the case of SAVITHA NISAR VERSUS ADJUDICATION DRI MUMBAI [2021 (12) TMI 1373 - CESTAT AHMEDABAD], where it was held that the impugned order was passed by the ADG (Adjudication),DRI, Mumbai. Accordingly, the appeal lies in the Mumbai bench and this Ahmedabad bench has no jurisdiction to entertain this appeal. Accordingly, the appeal is dismissed as non maintainable. In the present case, similar to the given judgment the impugned order was passed by the Principal Additional Director General (Adjudication) DGGI- Delhi. Therefore, the appeal lies before the Delhi Bench accordingly, the appeals are dismissed as non- maintainable.
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