2012 (2) TMI 519 - HC - Central Excise

Summary

Issues involved:
Jurisdiction of Central Excise Officers as per Rule 3 of Central Excise Rules, 2002 and validity of notification transferring jurisdiction without show cause notice.

The judgment addresses the issue of jurisdiction of Central Excise Officers as per Rule 3 of Central Excise Rules, 2002. The petitioner argued that the jurisdiction vested pursuant to notification No. 56/2002 cannot be altered and changed without issuing a show cause notice and hearing the petitioner. However, the Court examined Rule 3 and found no requirement for a hearing. The Central Board of Excise and Customs issued a new notification in 2011 transferring jurisdiction of certain parties to a single Commissionerate at Delhi, which included parties from Jammu and other locations. The Court noted that similar show cause notices were issued regarding transactions between parties at Jammu and those in other locations. Consequently, the Board consolidated the cases and designated the Commissioner (Adjudication), Central Excise, Delhi as the common adjudicating authority. Ultimately, the Court dismissed the writ petition, finding no merit in the petitioner's arguments regarding the jurisdictional transfer and the lack of a show cause notice.