TMI Blog2019 (6) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority to the Additional Director General and it is the Additional Director General who has passed the impugned order. It cannot, therefore be urged that the Additional Director General has wrongly been impleaded as a respondent in the appeals. One practical difficulty has, however, been expressed by the learned Representative of the Department namely, that the Additional Director General may not have enough resources or manpower to contest the appeals - This in our opinion is not a good ground for impleading either one or all the 27 jurisdictional Commissioners who prior to the issue of the notification were vested with the power to adjudicate. There is, therefore, no necessity of impleading the Principal Commissioner, CGST, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Additional Director General. It is for this reason that the Additional Director General passed the Order-in-Original which has been impugned in this appeal. The appellant has impleaded the Additional Director General as the sole respondent in this appeal. 3. This application has been filed by the Additional Director General with a prayer that the Principal Commissioner/Commissioner, Central Goods and Service Tax, Mumbai may be impleaded as a respondent by taking resort to the provisions Rule 12(1) and Rule 17 of the Customs, Excise, Service Tax Appellate Tribunal (Procedure Rules), 1982. 4. Shri Amresh Jain, learned Authorised Representative of the Department has submitted that though 27 Show Cause N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provisions of sub rules (1) and (2) shall apply to (3) a proceeding transferred to the Tribunal under section 131B of the Customs Act, section 35P of the Central Excises Act or section 82K of the Gold (Control) Act. It would, therefore, be seen that in an appeal, the Principal Commissioner or the Commissioner concerned shall be made the respondent to the appeal. 7. Rule 3 of the Service Tax Rules, 1994 deals with appointment of officers. It provides that the Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Officers and investing them with all the powers, to be exercised by them throughout the territory of India, of an Officer of Central Board of the rank specified in the corresponding entry in column (3) of the said table. 10. This notification was subsequently amended by notification dated 16 September 2014 and the relevant portion of the notification investing the powers of Central Excise Officer on certain Officers of Central Excise is reproduced below: Sl. No. Officers Rank of Officer of Central Excise (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es or manpower to contest the appeals. 13. This in our opinion is not a good ground for impleading either one or all the 27 jurisdictional Commissioners who prior to the issue of the notification were vested with the power to adjudicate. Instructions can certainly be sought by the Department from any of these jurisdictional Commissioners and, therefore it is not necessary that for this purpose, all the jurisdictional Commissioners should be impleaded as respondent in the appeals. It may be true that the Additional Director General (Adjudication) had been invested with the powers to adjudicate the matter only but as the order was passed by the said officer, the appellant has impleaded Additional Director Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X
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