TMI Blog2012 (2) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... harma, Sr. Standing Counsel and Mr. Gandharv, Advocate. ORDER Learned counsel for the petitioner has drawn our attention to Rule 3 of the Central Excise Rules, 2002. The aforesaid Rule reads as under:- Rule 3. Appointment and jurisdiction of Central Excise Officers.- 1. The Board may, by notification, appoint such person as it thinks fit to be Central Excise Officer to exer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmu Commissionerate and the petitioner assessee has to be assessed in Meerut- II Commissionerate. He further submits that the jurisdiction vested pursuant to notification No. 56/2002 cannot be altered and changed and given to Commissionerate at Delhi without issue of show cause notice and hearing the petitioner. 3. We have considered the said submissions in the light of Rule 3 quoted above and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Table 1. Similar/identical show cause notices on similar facts have been issued. In these circumstances, Central Board of Excise and Customs in exercise of power under sub-rule 2 to Rule 3 has issued a notification that the cases of the said parties should be consolidated and the hearing should take place at one place, i.e., Commissioner (Adjudication), Central Excise, Delhi. The said authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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