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2022 (8) TMI 642 - SC - Central ExciseValidity and jurisdiction to adjudicate the subsequent SCN - Order-in-Original passed in proceedings pursuant to the show cause notice are ordered to be revived and to be transferred to the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi for decision with the proceedings initiated pursuant to the first show cause notice - HELD THAT:- Considering the fact that both the show cause notices - one dated 1-3-2016 issued by the Directorate General of Central Excise Intelligence, Delhi Zonal Unit and the subsequent show cause notice dated 23-10-2017 issued by the Commissioner, Central Goods and Services Tax Commissionerate, Alwar were on the same subject - matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard together by one authority. There are no reason to interfere with the impugned judgment and order passed by the High Court - it is directed that, now both the show cause notices one dated 1-3-2016 and the subsequent show cause notice dated 23-10-2017 be adjudicated by only one authority, namely, the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi and/or the equivalent authority, to be decided and disposed of within a period of six months from today. SLP disposed off.
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