TMI Blog2019 (10) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative for the respondent ORDER The issue in this appeal is whether the show cause notice is validly issued on the Commandant and if not validly issued, whether the order-in- original is wholly without jurisdiction and a nullity. 2. Learned Counsel for the appellant states that appellant Commandant, Home Guard Training, Government of Rajasthan, have got no status as an assessee. The Commandant is an employee of assessee, Government of Rajasthan and is entrusted with duties and functions under the provisions of The Rajasthan Home Guards Act, 1962. 3. Show cause notice dated 10.04.2013 was issued to the appellant alleging that they are providing security agency services . Further, the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, observing that the appeal is filed beyond the period of ninety days and the Commissioner (Appeals) lacks the power to condone the delay. Being aggrieved, the appellant is before this Tribunal. 5. Learned Counsel places reliance on the ruling of Hon ble Allahabad High Court in the case of Commissioner of Central Excise, vs. Divisional Railway Manager, N.C.R. Railway -2015 (39) STR 404 (All.) wherein the question before the Hon ble High Court were- (1) Whether the Tribunal was correct in dismissing the appeal for misjoinder of parties, in an appeal arising out of quasi-judicial proceedings (wherein the provisions of CPC are not applicable) of the Central Excise Department by incorrectly applying the judgment arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled following the judgment of the Supreme Court in Ranjeet Mal v. General Manager, Northern Railway, New Delhi Anr. - AIR 1977 SC 1701. The Supreme Court held that the Union Government represents the railway administration and carries on administration through different servants. In that case it was held that any order which would be passed under Article 226 will fasten liability on the Union Government and not on the servants of the Union and hence the High Court was correct in holding that the Union Government was a necessary party. This principle has been subsequently followed by the Supreme Court in Chief Conservator of Forests (supra) in the following observations :- In lis dealing with the property of a State, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the Ministry of Railways and not against the Divisional Railway Manager who was but an employee and servant of the Ministry of Railways. 7 . For these reasons, we find no merit in the appeal which does not raise any substantial question of law. 6. The said matter was further carried in appeal before the Hon ble Supreme Court and the Hon ble Supreme Court was pleased to dismiss the SLP both on the ground of delay as well as on merits. Accordingly, the learned Counsel submits that for non-joinder of necessary party State of Rajasthan, the show cause notice is bad and accordingly the adjudicating authority had no jurisdiction to pass an adjudication order, for demand of tax etc. 7. Learned Counsel furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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