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TMI Blog2019 (3) TMI 1732X X X X Extracts X X X X X X X X Extracts X X X X ..... om trade and field formations and provides clarity and uniformity on the issues so raised. The aforesaid Circular covers 31 different subjects. Part I of the Master Circular deals with Demand; show cause notice; Structure of show cause notice; Authority to adjudicate; Limitation to demand duty; Extended period; Applicability of limitation in demanding interest; Demand due to Department Audit or CERA; Pre show cause notice consultation; Authority to issue show cause notice; Unjust enrichment in show cause notice; Changing Practice of Assessment; Waiver of show cause notice; and Call Book Cases. Part II of the Master Circular deals with Adjudication, Monetary limits and other issues; Jurisdiction of Executive Commissionerate; Adjudication by officers of Audit Commissionerate; Cases investigated by DGCEI; Service of show cause notice and relied upon documents; Stages of adjudication; Corrigendum to an adjudication; order Transfer of adjudicating authority; Signing of the order and; Adjudication of SOFs/LAR raised by CERA. In part III, subjects of confirmed demands and recovery have been dealt with. Part IV of the Master Circular deals with Service of decisions, orders, summons, etc.; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut not exceeding rupees 50 lakh. (i) Refund matters (including rebate), shall be adjudicated by the Deputy Commissioner/Assistant Commissioner without any monetary limit. (ii) In case different show cause notices have been issued on the same issue answerable to different adjudicating authorities, Show Cause Notices involving the same issue shall be adjudicated by the adjudicating authority competent to decide the case involving the highest amount of duty." 4. The facts of the case, necessary for deciding present controversy lie in a narrow compass. A show cause notice C. No. DZU/INV/C.E./G/49/2013/ 1550, dated 1-3-2016 was issued by the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi (for short 'the DGCEI') to M/s. Chandra Protech Ltd., Silvassa for denial and recovery of Cenvat credit of Rs. 22,45,79,860/- along with interest besides invocation of penal provisions. This show cause notice was made answerable to the Additional Director General (Adjudication), DGCEI, Delhi Zonal Unit, Delhi. Another show cause notice, pursuant to which impugned Order-in-Original was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Statements of transporters 6.1 Statement dated 9-4-2013 of Sh. Kamlesh Kumar Sharma prop. M/s. Shivam Transport Para 2.5.3, page 109, 110 "... .... He was the owner... the office copy may be lying with M/s. Star Delta Exim Pvt. Ltd. only Para 23.1, page 159, 160, 161, 162. At page 159 "....He was the owner..... the office copy may be lying with M/s. Star Delta Exim Pvt. Ltd. Only (internal page 15 & 16 of SCN refers) 7. Statement dated 8-11-2013 of Sh. Kamlesh Kumar Sharma prop. M/s. Shivam Transport Para 2.5.4, page 110, 111 ".....He did not have his...... of goods other than the places mentioned, above...... Para 23.2, page 161, 160 At page 161 "...... He did not have his..... of goods other than the places mentioned, above...... (internal page 16 & 17 of SCN refers) 7.1 Do At Page 111, ".... He had not issued any bilty to.... did not keep the GR with them Page 160 & 162 "..... He had not issued any bilty to.... did not keep the GR. with them (internal page 17 & 18 of SCN refers) 8. Statement dated 8-11-2013 of Sh. Banwari Lal Sharma M/s. Happy Transport Para 2.5.5, Page 111, 112, 113. At page 112 & 113 ".... . . He was proprietor of M/s. Happy.... .. not doin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the preliminary objection raised by the respondents with regard to maintainability of writ petition on the ground of availability of alternative efficacious remedy of appeal as the objection of the assessee, if upheld, would touch upon the very jurisdiction of the Assessing Authority. In our view, objection of the respondents with reference to subject of Circular No. 1000/7/2015-CX., dated 3-3-2015 that it deals with 'Instructions regarding adjudication of Central Excise and Service Tax cases booked by DGCEI-reg.' is wholly untenable because this circular is no longer in existence as the same has been rescinded by the Master Circular. This would be evident from list of circulars appended thereto wherein Circular dated 3-3-2015 finds place at Serial No. 86. The respondents therefore would not be justified in relying on Circular dated 3-3-2015. 9. We have gone through two show cause notices and find substantial similarities between the two and we are prima facie inclined to sustain the argument of Learned Counsel for the petitioner that subsequent show cause notice dated 23-10-2017 has been issued on the basis of material discovered in the course of investigation conducted a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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