2017 (8) TMI 1393 - AT - Central Excise

Jurisdiction - power of DRI to issue notice prior to 8.4.2011 - Held that - When an identical case came up before the Tribunal in the case of M/s. HR Electronics and M/s.Laxmi Radios vs. CC New Delhi 2017 (7) TMI 747 - CESTAT NEW DELHI a view was taken that inasmuch as the jurisdiction of the DRI is pending before the Hon ble Supreme Court all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme court s decision in the case of Mangali Impex Limited. 2016 (5) TMI 225 - DELHI HIGH COURT - the matters remanded to the jurisdictional adjudicating authority for fresh decision after availability of the Supreme Court decision in the case of Mangali Impex Limited.

Summary

Issues: Jurisdiction of DRI to issue notice prior to 8.4.2011.

Analysis:
The judgment by the Appellate Tribunal CESTAT Chandigarh, delivered by Mrs. Archana Wadhwa, addressed the issue of jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue notices before 8.4.2011. The Tribunal referred to a previous decision by the Hon'ble Delhi High Court in the case of Mangali Impex Limited vs. Union of India, where the issue of DRI's jurisdiction was discussed. It was noted that the Hon'ble Supreme Court had stayed the order of the Delhi High Court in this case. Subsequently, the Tribunal in the case of M/s. HR Electronics and M/s. Laxmi Radios vs. CC, New Delhi, held that matters concerning DRI's jurisdiction should be remanded to the adjudicating authority pending the Supreme Court's decision in the Mangali Impex Limited case.

In line with the precedent set by the Tribunal in the M/s. HR Electronics and M/s. Laxmi Radios case, the Appellate Tribunal CESTAT Chandigarh decided to dispose of the present appeals similarly. The Tribunal set aside the impugned orders and remanded the matters to the jurisdictional adjudicating authority. This remand was deemed necessary to allow for a fresh decision to be made after the Supreme Court's decision in the Mangali Impex Limited case becomes available. Therefore, the Tribunal's decision was based on the principle of awaiting the Supreme Court's ruling on the jurisdiction of DRI before making a final determination in the present cases.

Overall, the judgment focused on the procedural aspect of jurisdiction concerning the DRI's authority to issue notices before 8.4.2011. By following the guidance provided by previous decisions and awaiting the outcome of the Supreme Court's decision in a related case, the Tribunal ensured a fair and informed resolution of the jurisdictional issue at hand.