2023 (9) TMI 1280 - SC - Central Excise

Adjudication of SCN - HELD THAT - The SLP disposed holding that Considering the fact that both the show cause notices - one dated 1-3-2016 issue by the Directorate General of Central Excise Intelligence, Delhi Zonal Unit and the subsequent show cause notice dated 23-10-2017 issued by the Commissioner, Central Goods and Services Tax Commissionerate, Alwar were on the same subject-matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard together by one authority. The present special leave petition is disposed of.

Summary

Issues involved: Applicability of master circular, adjudication of show cause notices issued by different authorities on the same subject matter.

Summary:
The Supreme Court heard a special leave petition challenging the order of the Rajasthan High Court regarding the applicability of the master circular and the adjudication of show cause notices. The High Court had set aside the Order-in-Original and directed the transfer of proceedings to the Directorate General of Central Excise Intelligence, Delhi Zonal Unit. The Court noted that both show cause notices, issued in 2016 and 2017, pertained to the same subject matter. It upheld the High Court's decision to have both notices adjudicated together by one authority. The Court dismissed the petition but directed that both show cause notices be adjudicated by a single authority within six months. The respondents were instructed to cooperate for the timely adjudication of the notices. Pending applications were also disposed of as per the Court's directions.