1996 (10) TMI 332

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..... (T)]. - The impugned order of the Collector was made pursuant to the show cause notice dated 1-10-1985 issued by the Director, Anti Evasion in the Directorate of Revenue Intelligence, New Delhi. 2. Shri A.K. Jain, Advocate appearing for the appellants drew our attention to the judgment of the Tribunal in the case of Mallhoo Miyan Yakub Miyan v. Collector of Central Excise [1990 (49) E.L.T. 4 .....

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..... of Anti Evasion was a part and parcel of the Directorate of Revenue Intelligence and, therefore, the officers of the Directorate of Anti Evasion could exercise powers of Central Excise officers where such power was conferred upon equal ranked officers of the Directorate of Revenue Intelligence. This situation would continue till the date of the Notification No. 225/86 whereby officers of Anti Eva .....

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..... argued that the officer concerned, namely, the Assistant Director, continued to be an officer in DRI and is stating Directorate of Anti Evasion (CE)" was not necessary and that it should be ignored. But this argument is not correct because if he was appointed as an officer in Directorate of Anti Evasion, then in light of the above discussion, he was not appointed as a Central Excise Officer and .....

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