Home Forum Central Excise Month 11 2024 2024 (11) This Top-Tier, Free Access.
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Issuance of show cause notice by the additional Director General, Director General of Central Excise(intelligence) is out of purview under circular no. 752/68/2003 dated 01.10 - Central ExciseExtract In Central Excise matter, a Show Cause Notice was issued by the additional Director General, Director General of Central Excise(intelligence) . while circular no. no. 752/68/2003 dated 01.10.2003 mandated that show cause notice shall be approved in writing, signed and issued by the officer competent to adjudicate the said show cause notice. Since power to adjudicate on the issue of such nature (based on monetary ground) is vested with the Commissioner of Central Excise, therefore, issuance of show cause notice by the additional Director General DGCE (intelligence) is not proper. Whether the above facts are correct or any circular empower the Director General of Central Excise to issue Show Cause Notice. Please elaborate.
|