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1997 (7) TMI 263 - AT - Central Excise

Issues: Jurisdiction of Assistant Collector to adjudicate a case involving duty over Rs. 50,000.

In this case, the Appellate Tribunal CEGAT, CALCUTTA considered a Miscellaneous Application seeking modification of a Stay Order. The applicants were directed to deposit Rs. 2 lakhs within six weeks, which they contested. The key argument raised was the jurisdiction of the Assistant Collector to adjudicate a case involving duty exceeding Rs. 50,000, as per CBEC Circular No. 3/92-CX. 6. The consultant cited the case of M/s. Super Snacks Pvt. Ltd. and M/s. ABC & Sons Pvt. Ltd. to support the contention that the Assistant Collector had exceeded his jurisdiction. The Tribunal agreed with the consultant, declaring the Order-in-Original null and void, and remanded the matter to the Competent Authority within the appropriate powers of adjudication as per the circular.

The Respondent argued that the Circular was administrative and that adjudication by the Assistant Collector provided an additional appeal opportunity. The Senior Officer's involvement was also cited as a reason to disregard the jurisdictional argument. However, the Tribunal found in favor of the consultant, emphasizing that the Assistant Collector had indeed exceeded his jurisdiction. The Tribunal relied on the precedent set by the cases mentioned and remanded the matter to the Competent Authority for proper adjudication within the specified limits.

The Tribunal, after careful consideration, concluded that the Assistant Collector had acted beyond his jurisdiction, rendering the Order-in-Original and subsequent proceedings null and void. The Tribunal accepted the consultant's arguments, allowed the Miscellaneous and Stay Petition unconditionally, and remanded the matter to the Competent Authority as per the relevant circular. Consequently, the Appeal was allowed by remand, leading to the disposal of the Stay Petition and Miscellaneous Application.

 

 

 

 

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