2007 (4) TMI 159 - HC - Central Excise

Question arises whether in terms of Para 7 of Notification NO. 31/2000-C.E. (N.T.) dated 31-03-2000 the Joint Commissioner of Central excise is competent authority for abatement under Rule 96ZQ of CER, 1944 Held answer in favour of appellant

Summary

The High Court of Bombay dismissed the appeal regarding the competence of the Joint Commissioner of Central Excise to pass an order of abatement under Rule 96ZQ of the Central Excise Rules 1944. The Tribunal and CESTAT ruled in favor of the Respondent, stating that the Joint Commissioner was competent for such orders. The appeal was deemed devoid of merits and dismissed.