Central Excise - Offence - Issue of Show Cause Notice where the actual manufacturer cannot be identified - Question regarding - Central Excise - 6/87

Central Excise - Offence - Issue of Show Cause Notice where the actual manufacturer cannot be identified - Question regarding Circular No. 6/87 Dated 28-1-1987 [From F. No. 207/2/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Offence - Issue of Show Cause Notice where the actual manufacturer cannot be identified - Question regarding. A doubt has been raised regarding the jurisdiction of the officer to adjudicate a seizure case where the actual manufacturer of the goods cannot be located/traced or his identity established clearly. The matter was referred to the Law Ministry for advice. They have advised that in such circumstances, in view of the provision of Rule 200 and 223A of the Central Excise Rules 1944, the officer within whose area the goods have been seized would be competent to decide the case. The Board has accepted the advice of the Law Ministry. Pending cases may be disposed of on the basis of the above clarification.