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2019 (1) TMI 61

ifying whether the penalty is under Customs Act or the Central Excise Act and how much is under Customs Act and how much is under Central Excise Act. - Held that:- Board Circular 21/95-Cus dated 10.03.1995 clearly prescribes that action in such cases by Revenue should be taken after definite conclusion has been arrived at by the Development Commissioner. In the instant case, the Development Commissioner has issued notices, however, as per the details, no specific decision has been reached and the order is in clear violation of Circular No. 21/95-Cus dated 10.03.1995 - also, two different officers have passed the adjudication order. One has passed without considering the defense submission given by the appellant and the second order has .....

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erefore, the order was passed without considering the defense reply of the appellant. The matter was remanded by the Tribunal to consider the defense reply filed by the appellant. He pointed out that fresh order has been passed however the order still fails to consider the any of grounds raised by the appellant in the defense reply. He pointed out that the findings in the impugned order from Para 12 to 19 is identical to Para 10 to 17 of the earlier order of the Commissioner which was set-aside by the Tribunal. He took us through both the orders and pointed out that, findings in both the orders are verbatim same including the commas and full-stops. He argued that while the earlier order had not considered the defense submissions and in this .....

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of a letter dated 16.11.2012 issued by Chief Commissioner office allocating various cases to various Commissioners, in exercise of powers delegated to Chief Commissioner under Notification No. 11/2007-CE (NT) dated 01.03.2007. He pointed out that under Rule 3(2) of Central Excise Rules, 2002, the Board is empowered to appoint Central Excise officers. Under Notification No. 11/2007-CE, the CBEC had delegated the power under sub-Rule 2 of Rule 3 to the Chief Commissioners of Central Excise for the purposes of the Act to appoint Central Excise officers to adjudicate the show cause notice under the Central Excise Act. He argued that in terms of Rule 3(2), the said nomination of Adjudicating Authority can only be appointed by issuing notificati .....

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r 21/95-Cus dated 10.03.1995 clearly prescribes that action in such cases by Revenue should be taken after definite conclusion has been arrived at by the Development Commissioner. In the instant case, the Development Commissioner has issued notices, however, as per the details, no specific decision has been reached and the order is in clear violation of Circular No. 21/95-Cus dated 10.03.1995, which is as follows:- 3. Normally the customs authorities should immediately inform the Development Commissioner in case a 100% ECU ceases production prematurely or fails to commence production or export within the stipulated period. In case the Development Commissioner initiates action against the unit for non- fulfillment of export obligation etc. s .....

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