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TMI Blog1992 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 1944 and imposing a penalty of Rs. 30 lakhs on them under Rule 173G. By the same order varying amounts of penalties have also been imposed on appellants No. (2) to (6) herein. 2. Although several grounds were taken in the stay applications and were argued during its hearing, there are two important questions on which we can decide the stay applications. One of the important grounds taken was that the impugned Order is beyond jurisdiction, inasmuch as, on the date of passing the Order (10th April, 1990), the Collector entrusted with the adjudication work had already joined whereas the impugned Order was passed by the Collector who had been ordered to be transferred on that date. The conclusion drawn from this averment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judicial) whose post stood sanctioned vide Govt. s instructions could alone have the jurisdiction to do the adjudication work in addition to other items as contained in Annexure II to letter F. No. A-11013/4/89-Ad. IV dated 20th September, 1989. (3) It is, therefore, incorrect that Shri Gowri Shankar could continue to be entrusted with the function of adjudication after Shri T.R. Rustogi Collector (J) had joined on 5-4-1990 as against the new post sanctioned vide the above letter of the Govt. (4) It is also a matter of fact that till date the next Collector Shri S.P. Srivastava who replaced Shri Gowri Shankar took on hand any adjudication work whatsoever after his posting to Chandigarh vice Shri Gowri Shankar. (5) In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order though dated 10-4-1990, was supplied to the petitioners under attestation of Superintendent [AA and RJ on 19-7-1990. The Tribunal in its Order in the case of M/s. Chander Lakshmi Tempered Glass Co. (P) Ltd. v. C.C.E., Chandigarh, Order No. S/224/91-NRB, dated 8-8-1991 had set aside the order of the Collector on the ground that it had not been signed. It was stated in the petition that the benefit of this decision should be extended to the petitioners. We had asked for the production of the case file before us and, on looking into it, it appeared that though the Order on the file was signed by the Collector, it was only a draft. Shri A.K. Jain submitted on inspection of the file that the impugned Order was not a valid order and placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he investment of powers under the Central Excises and Salt Act, 1944 on a Central Excise Officer can be done only under Section 2(b) thereof. So far as the powers of adjudication are concerned, there was a specific provision for them in Section 33(a) ibid, and such powers could not be curtailed for a Collector of Central Excise having been derived from the statute itself. He submitted that the allocation of functions of adjudication to Shri Rustagi, the second Collector of Central Excise in the Chandigarh Collectorate, by the executive instructions of the Ministry of Finance did not result in disinvestment of powers vested in Shri Gowri Shankar by Section 33 ibid. He made the point that under Rule 2(ii) of the Central Excise Rules the juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation have been conferred on the Collector of Central Excise by Section 33(a) of the Act and these powers cannot be curtailed by any executive instructions of the Ministry. That these powers are vested in both the Collectors within their jurisdiction of Chandigarh Central Excise Collectorate is clear from the fact that under Rule 2(ii) of the Rules, the jurisdiction of the Collector is defined with reference to a specific territory. In these circumstances, we are unable to accept the plea of Shri Jain that Shri Gowri Shankar lacked jurisdiction to decide the matter after the joining of Shri T.R. Rustogi. 12. However, on the other question about the nature of the Order, it is clear from the affidavit dated 4-12-1991 of Shri Gowri Shankar t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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