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1989 (1) TMI 261 - AT - Central Excise
Issues:
Jurisdiction of proceedings before the Collector and validity of show cause notices. Analysis: The appellants contended that the proceedings before the Collector lacked jurisdiction and the show cause notices were null and void. The Collector demanded duty from the appellants for alleged clandestine activities without imposing a penalty. The appellants argued that the transfer of proceedings to the Collector from the Additional Collector was unauthorized, show cause notices were issued by an improper authority, and fresh notices should have been issued post an amendment. The Tribunal clarified that the third notice was within the normal time limit. The show cause notices were not for short-levy non-levy of duty but for clandestine activities under penal provisions. The demand for duty under Rule 9(2) could be made by the proper officer, and both the Additional Collector and Collector were competent adjudicating authorities. The appellants' objections were based on the assumption that the proceedings were under Section 11A, which was factually incorrect. The Tribunal found no merit in the appellants' objections. The first objection regarding the transfer of proceedings to the Collector was dismissed as the Collector became the competent adjudicating authority post an amendment. Both the Additional Collector and Collector had jurisdiction, and the appellants were given a fair hearing. The second objection about issuing fresh show cause notices by the Collector after an amendment was rejected. The Tribunal clarified that the notices issued by the Superintendent before the amendment were valid, and no fresh notices were required. The third objection regarding the transfer of proceedings to the Collector was also dismissed as the appellants' case was adjudicated by an officer with jurisdiction. The Tribunal concluded by dismissing all the preliminary legal objections raised by the appellants and directed the appeal to proceed for hearing on other points of the case.
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