TMI Blog2017 (2) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... s to act first acquires primary jurisdiction to the exclusion of others. It is, in reality, to the contrary. The demand of duty from, and imposition of penalty upon, the appellant is beyond jurisdiction and must fail - appeal allowed - decided in favor of appellant. - E/3917/2005 - A/85213/17/EB - Dated:- 5-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri T C Nair, with Shri Nitin N Mehta, Advocates for the appellant Shri N N Prabhudesai, Superintendent (AR) for the respondent Per: C J Mathew: M/s Crompton Greaves Ltd is in appeal against order-in-appeal no. BR(478)136/(MV)/2005 dated 20 th September 2005 of Commissioner of Central Excise (Appeals), Mumbai Zone-I disputi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmity with the condition of duty payment on the resultant product, the enamelled copper wire was held to be liable for duty. 3. The original authority, in addition to fastening duty liability on the job-worker, also confirmed duty liability on the appellant for the same goods that were held to be liable in the hands of the job-worker besides imposing penalty as narrated supra . 4. Heard Learned Counsel for appellant who agitated the impropriety of the order of the original authority in having transgressed his jurisdictional limits to confirm the demand on them and the disregard of the plea by the first appellate authority. Hence, that issue must be addressed first. 5. It is claimed that the appellant is registered as an assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter before us. The two decisions of the Tribunal, which while relied upon in the impugned order, relate to acknowledged authority of different subordinate formations of the Central Board of Excise Customs over the same geographical areas owing to the specific and specialised mission entrusted to Directorate of Revenue Intelligence and the Preventive Commissionerates. That overlap does exist in the Customs territory requiring the application of the principle of comity of courts . By no stretch can such an overlap even be contemplated in the jurisdiction of officials entrusted with the task of collection of central excise. 8. It would appear that the conceptual framework laid down in these judicial decisions has been improperly appreci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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