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TMI Blog2019 (6) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Additional Director General) with a prayer that the Principal Commissioner/Commissioner, Central Goods & Service Tax, Mumbai, Central Zone, Mumbai may be impleaded as a respondent in the present appeal. 2. This appeal has been filed by M/s Riya Travel & Tours (India) Private Limited to assail the order dated 30 May, 2018 passed by the Additional Director General, who has filed the present application. It transpires that a Show Cause Notice dated 19 October, 2015 was issued to 27 branches of the appellant by the Additional Director General, Directorate General of Central Excise, Intelligence, Delhi Zonal Unit which were to be adjudicated upon by the respective jurisdictional Commissioners. A Corrigendum dated 20 July 2016 was there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to appreciate the contentions advanced by the learned Authorised Representative of the Department and the learned Counsel of the respondent it would be appropriate to reproduce Rule 12 of the Rules: "RULE 12. Who may be joined as respondents. (1) In an appeal or an application by a person other than the Principal Commissioner or Commissioner or the Administrator, the Principal Commissioner or Commissioner concerned or the Administrator shall be made the respondent to the appeal or, as the case may be, the application. In an appeal or an application by the Principal (2) Commissioner or Commissioner or the Administrator, the other party shall be made the respondent to the appeal or, as the case may be, application. The provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, or any person including an officer of the State Government invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 with any of the powers of a Central Excise Officer under this Act." 8. A perusal of the aforesaid definition of Central Excise Officer would indicate that the Central Excise Officer can also be a person invested by the Central Board of Excise and Customs with any of the powers of Central Excise Officers under the Act. 9. A notification dated 26 June 2001 was issued by the Central Board of Excise and Customs appointing the Officers specified in column (2) of the Table as Central Excise Officers and investing them with all the powers, to be exercised by them throughou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as a respondent in the appeals. 12. 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. 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 Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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