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Shri Arjun Kr. Santhalia, Shri Bipin Kr. Vohra, M/s SPS Metal Cast & Alloys Pvt. Ltd, M/s SPS Steel Rolling Mills Versus Commr. of Central Excise, Bolpur

2017 (12) TMI 381 - CESTAT KOLKATA

Jurisdiction - power of Additional Director General (DGCEI) to issue SCN - whether Additional Director General (DGCEI) is not the competent authority as per the ratio laid down by the Hon’ble Delhi High Court in the case of Mangali Impex Ltd. Vs. UOI [2016 (5) TMI 225 - DELHI HIGH COURT]? - Held that: - matter remanded to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon’ble Supreme Court decision in the case of Mangali Impex Ltd. and the .....

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inst common Order-in-Original No. 63/Commr./Bol/07 dt.25.09.2007 passed by Commr. of Central Excise, Bolpur. 2. Heard Dr. Samir Chakraborty, ld. Sr. Advocate, for the appellants and Shri S. Guha, ld. A.R. for the Revenue. 3. During the course of arguments, both the parties have agreed that in the instant cases, the notice was issued by the Additional Director General (DGCEI) who is not the competent authority as per the ratio laid down by the Hon ble Delhi High Court in the case of Mangali Impex .....

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Customs (Port), Kolkata & Others) and Order No.FO/76545-76574/2017 dated August 21, 2017 passed in Customs Appeal Nos. 101, 102 etc. o 2009 to 598-601/2009 (Pioneer International & Others Vs. Commr. of Customs, Central Excise & Service Tax, BBSR-I &others where it was observed that : 4. From the record, it appears that the preliminary issue emerges in the present appeal is regarding the jurisdiction of the DRI Officers to issue the show cause notice under the Customs Act. The as .....

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to overcome the situation created by the judgment of Hon ble Supreme Court in the case of Sayed Ali (supra), Notification No. 44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General, DRI was prospectively appointed as proper officer for the purpose o .....

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t had came up before the Hon ble Delhi High Court in the case of Mangali Impex Ltd. vs. Union of India [2016 (335) E.L.T. 605 (Del.)], and the High Court inter-alia, held that even the new inserted Section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN for the period prior to 08/04/2011. Thus, it is seen that the said order of the Hon ble Delhi High Court is in favour of the assessee and against the Revenue. 9. However, it is further noticed that the said issue .....

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