TMI Blog1987 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ng regard to the fact that there are a large number of branches of the Indian Tobacco Co., throughout India, it will not only be desirable, but also proper that one officer exercises the powers of the Collector. 4. The contents of the show cause notice do not amount to prejudging the alleged evasion and before a notice to show cause was issued, the authority was required to be prima facie satisfied that there are reasonable grounds for the issue of a show cause notice. 5. The question as to whether there has been a clandestine removal so as to attract the provisions of Rule 9(2) of the Central Excise Rules could be decided by the adjudicating authority. 6. The contentions which were advanced before the learned single Judge are reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the duties shall be payable and the recovery of duty not paid' [see Section 37(2)(ib)]. It is argued that in exercise of this power while defining the meaning of the term 'Collector' insofar as the Districts of Coimbatore, Periyar, Nilgiris, Salem and Dharampuri in the State of Tamil Nadu are concerned, 'Collector' is defined as meaning the Collector of Central Excise, Coimbatore. Therefore, insofar as the appellant is concerned, since the factory is situated in Hosur, District Dharampuri, the Collector of Central Excise, Coimbatore, alone is the proper authority to issue notice. No other person, according to the learned counsel for the appellant, can be authorised to exercise this power by virtue of an executive order of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs". 9. There is a notification which has been issued on 27-3-1986 (which is impugned in the writ petitions) by the Central Board of Excise and Customs in exercise of the powers conferred by Section 2(b) of the Act, read with Rule 4 of the Central Excise Rules, 1944, by which some officers of the Directorate of Anti-evasion (Central Excise) have been invested with all the powers of officers of different ranks, such as, Collector, Deputy Collector, Assistant Collector, Superintendent and Inspector. The Director in the Directorate of Anti-evasion (Central Excise), is invested within the powers of the Collector of 'Central Excise'. This Notification, in our view, has no infirmity at all; and having regard to the inclusive definition of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an evasion on a large scale by activities in different places in India and that would itself be enough to show that, at least prima facie, the power cannot be said to be either abused or exercised mala fide. The power invest a Central Excise Officer with the powers of the Collector of Central Excise, or other officers, is vested in the highest authority under the Act and the possibility of abuse of the power cannot thus be assumed. 11. The other contention raised is that the Director of Anti-Evasion (Central Excise), must be held to have a bias against the appellant because he had investigated into the circumstances which are alleged to have resulted in the evasion of excise duty and therefore, it must be assumed that the authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eet charges of evasion of excise duty both by the Collector of Central Excise, Coimbatore, and by the Director or Anti-evasion (Central Excise) and thus the plurality of officers, according to the learned counsel, results in avoidable inconvenience. The record shows that the material which is dealt with by the Collector of Central Excise, Coimbatore, is in respect of alleged evasion prior to 1-3-1983 and the alleged evasion dealt with by the specially authorised Collectors is after 1-3-1983, when the method of calculation has undergone a change. There is no overlapping of jurisdiction. Indeed, it appears that having regard to the material which is incorporated in the show cause notice, a conspiracy has been alleged between the I.T.C. and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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