2010 (2) TMI 314

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..... Sr. Advocate, Partha Banerjee and Saurabh Bagaria, Advocates, for the Appellant. ShriAK Sharma, JDR, for the Respondent. [Order per S.S. Kang, Vice-President]. - Applicants have filed these Applications for waiver of pre-deposit of duty and penalty. Revenue has also filed Appeal on the ground of jurisdiction against the same impugned order. The impugned order is passed demanding duty and imposin .....

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..... In the instant case, Commissioner, Central Excise, Shillong should have transferred the case records in the matter of the said Show Cause Notice to the Commissioner of Central Excise, Guwahati, on/after 1st December 2008 for adjudication. The Order-in-Original/CCE/Shillong No. 04/2009 dated 30-3-2009, of the Commissioner, Central Excise, Shillong is therefore not legally correct and proper as it .....

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