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2023 (2) TMI 493 - HC - CustomsDuty drawback - Re-fixation of brand rates by Respondent No.4 - Petitioner challenged the order refixing the brand rates on the ground of lack of jurisdiction in Respondent No.4 to re-fix/ revise the brand rates and without prejudice on the merits of the re-fixation/ revision - power of Respondent No.4 to re-fix or revise the brand rates fixed under Rule 7 of the Rules of 1995 - if the power exists and is properly utilized, then whether on merits, such re-fixation of brand rates was necessary? HELD THAT:- The Revisional Authority has referred to Circular No.83/2003, dated 18 September 2003, on the aspect of jurisdiction and observed that the clarification given in para (c) of the impugned Circular undoubtedly states that the Commissioner of Central Excise and the officers under his control have been invested with powers to rectify such mistakes through issuance of any amendment, addendum or corrigendum to the brand rate letters issued. As such, the interpretation of the relevant portion of the above Circular spelt out in the impugned order in the appeal is flawed and improper. The Revisional Authority, therefore, held that the re-fixation of the brand rates was just and proper and that the orders of the Commissioner were within the jurisdiction. In the present case, the re-fixation of brand rates has not been carried out by the Ministry upon complaint or on the investigation; therefore, clause 3(d) does not arise in the present case, nor is stated so by the Revisional Authority. It is found that the reasoning of the Revisional Authority on the aspect of jurisdiction is entirely unsatisfactory. Apart from the facts of the individual case, when the question of the power of authority comes up for consideration, it has to be dealt with carefully as it sets a precedent to the authorities below and, therefore, the Revisional Authority was under a duty to scrutinize this aspect carefully. Except referring to the language of the Circular dated 18 September 2003, the Revisional Authority has not examined whether any amendment, addendum or corrigendum was carried out or that order existed even what is stated in clause 3(c) of the Circular dated 18 September 2003. The impugned order dated 15 September 2020 passed by Respondent No.2- Revisional Authority is quashed and set aside - Matter restored back.
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