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TMI Blog2021 (2) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is engaged in the manufacture and sale of jewellery. The petitioner is having their registered head office at Madurai. They are also having a number of retail outlets in other places in the State of Tamil Nadu. The petitioner had manufactured and cleared gold coins by printing "TMJ" on the products. Branded gold coins of purity above 99.5% alone were exempted from payment of excise duty. According to the respondents, the petitioner's case fell below the said limit. Therefore, the issue of non-payment/short payment of excise duty was being enquired into. On 24.10.2017, the Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence, Madurai Regional Unit, Madurai issued summons calling upon the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No.574/CE/41/2020/INV14352 dated 12.05.2020 issued by the Principal Director General, DGGI, Hqrs, New Delhi orders that Show Cause Notices which will be issued on or after the date of issuance of this officer, by the Zonal Units falling in the West Zone and the South Zone, and involving Central Excise duty/Service Tax amount of Rs.5.00 crores will be made answerable to ADG (Adj), Mumbai, for adjudication. Thus, this office order enclosed at Page No.70 of the respondents' typed set answers the question as to why the petitioner has been asked to show cause before ADG (Adj), Mumbai. 4. Of course, the next question would be as to whether the Principal Director General, DGGI, Hqrs, New Delhi is competent to issue such an officer orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am not persuaded by the aforesaid submission of the learned counsel for the petitioner. As rightly pointed out by the learned standing counsel, Section 174 (e) of the CGST Act, 2017 categorically states that the repeal of the earlier enactments shall not affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... title of the subordinate legislation. But this proposition cannot be applied in the abstract. The Hon'ble Supreme Court was concerned with Section 8 of the Air Corporations(Transfer of Undertakings and Repeal) Act, 1994. In the said repealing provision, the language corresponding to Section 174(2) of the Central Goods and Services Tax Act, 2017 was not present. I respectfully concur with Vianaar Homes decision of the Delhi High Court and I am able to see that all the contentions urged by the learned counsel for the petitioner stand answered in the said decision. I am not persuaded by the contention of the counsel for the petitioner that the said decision does not lay down the correct law. 7. The petitioner has been proceeded against f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortant to consider the true import of this maxim, and the extent to which it has been applied. After the fullest research which I have been able to bestow, I take the matter to stand thus: Whenever anything is authorised, and especially if, as matter of duty, required to be done by law, and it is found impossible to do that thing unless something else not authorised in express terms be also done, then that something will be supplied by necessary intendment". This doctrine can be invoked in cases "where an Act confers a jurisdiction it also confers by implication the power of doing all such acts, or employing such means, as are essentially necessary to its execution". In other words, the doctrine of implied powers can be legitimately invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent has not acted on his own. That the demand of duty from the petitioner is above Rs.5.00 crores is apparent. The Central Board of Excise and Customs has authorised the Director General of CEI to issue general orders for assigning cases and for issuing show cause notice. Duty involving more than Rs.5 Crores shall be adjudicated by the Additional Director General(Adjudication). In the Circular No.994/01/2015-CX, dated 10.02.2015, it is seen that the Additional Director General(Adjudication), Mumbai, is the adjudicating authority for all matters involving the Central Excise Duty/Service Tax of more than Rs.5 Crores. Therefore, I have to necessarily hold that the second respondent is having the territorial jurisdiction to go into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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