9911796707
TMI Blog2004 (9) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - This appeal is filed by the Revenue against the Order-in-Appeal dated 12-9-2003 passed by the Commissioner (Appeals). 2. Shri P.M. Rao, ld. SDR pleaded that in this case, the show cause notice has been issued by the Dy. Commissioner under Rule 9(2) of the Central Excise Rules read with Section 11A of the Central Excise Act, 1944. He stated that the Dy. Commissioner was the proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground of jurisdiction is not correct. 3. Shri Bipin Garg, Advocate appearing for the respondents pleaded that it is alleged in the show cause notice that the party has manufactured and removed the goods clandestinely without accounting for in their statutory records and without payment of central excise duty. This averment makes it clear that there have been suppression of facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved the goods clandestinely with intent to evade the payment of duty and suppressed the material facts on the record. Therefore, the show cause notice was required to be issued by the Addl. Commissioner at the relevant time but it was issued by the Dy. Commissioner. 6. Therefore, the order of the Commissioner (Appeals) holding the show cause notice as null and void is correct in law and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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