2016 (11) TMI 1588 - HC - Central Excise

Competence of Officer who has drawn SCN - Jurisdiction - Held that - The SCN cannot be construed to have been barred by limitation. Even otherwise, the question of limitation is considered to be a mixed question of fact and law and it is never a simple question of law and hence, the SCN ought not to have been interdicted on such a ground, particularly when, there is no doubt about the competence of the officer who has drawn the said show cause notices to do so. Notice admitted.

Summary

The High Court of Madras ruled that show cause notices issued in 2001 were not barred by limitation, as they were based on specific intelligence and follow-up actions. The court considered the question of limitation as a mixed question of fact and law and upheld the competence of the officer issuing the notices. The case was admitted for further proceedings.