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2016 (12) TMI 811 - DELHI HIGH COURTValidity of SCN - jurisdiction of authority - Rule 5A (2) of the Amended Service Rules was held to be ultra vires its parent statute - Held that: - so long as material is relevant, how it is sourced is immaterial and the courts would examine it provided it fulfils the test of relevance - the argument that the materials on the basis of which the impugned show-cause notice was issued could not have been used is rejected. No statute is deemed to be ultra vires or void - it is actually upon the court declaring it to be so, that it is void. As far as the issue of jurisdiction of the Principal Commissioner, the court notices that there is no denial of the fact that the official who issued the show cause notice holds the rank of Principal Commissioner of Central Excise as defined by the Central Excise Act, 1944 read along with the rules. That he was assigned audit task is a matter of convenience; it in no way inhibits the officer from issuing the show-cause notice in exercise of primary authority concerned by the statute. Consequently, the argument about lack of authority/jurisdiction fails. - Writ petition dismissed.
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