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2016 (11) TMI 480 - ALLAHABAD HIGH COURT

2016 (11) TMI 480 - ALLAHABAD HIGH COURT - TMI - Jurisdiction of Additional Commissioner - letter/circular dated 9.5.2013 issued by Additional Commissioner from Office of Commissioner, Customs and Central Excise, Commissionerate, Kanpur - initiation of necessary action against exporters of responding Commissionerate relating to Rules 91 and 92 of Central Excise Rules, 2002 - Held that: - the letter has disclosed a modus operandi of certain footwear manufacturers for availing All Industry Rate of .....

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ubt that such communication of modus operandi or facts relating to functioning of such persons by itself cannot be treated to be a direction or instruction to take action in any particular manner - letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to superior authorities across the country but only communication of certain facts and authorities are free to proceed in any manner, in accordance with law, independently, and said circular is not binding .....

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dated 9.5.2013 issued by Sri P.K. Katiyar, Additional Commissioner, Central Excise, Kanpur, to various authorities across the country. The language thereof shows that he has asked for initiation of necessary action against exporters of responding Commissionerate relating to Rules 91 and 92 of Central Excise Rules, 2002 (hereinafter referred to as "Rules, 2002"). 3. Sri B.P. Singh Dhakray, learned Counsel, urged that Additional Commissioner has no jurisdiction to issue such notificatio .....

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d. CBEC was directed to pass a reasoned and speaking order. Operative part of said judgment reads as under:- "In the light of the stand taken by the respondents, we dispose of the writ petition directing the Central Board of Excise and Customs to decide the representation of the petitioners, dated 28.5.2013 and representation dated 23.10.2013 (Annexures 3A and 4 to the writ petition), by a reasoned and speaking order within a period of four months from the date of the production of a certif .....

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, stated that petitioner has also filed an appeal in which this issue has been raised and matter is subjudice before quasi judicial authority. 7. Be that as it may, facts remains that this Court required CBEC to answer whether Additional Commissioner, Central Excise at Kanpur, has any authority to direct superior Officers across the country to take action against various exporters. 8. Petitioner has challenged jurisdiction of Additional Commissioner for issue of such letter/circular. 9. In reply .....

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