TMI Blog2010 (7) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... of all powers under Central Excise Act, 1944 - notification provides that a Senior Intelligence Officer and Superintendent shall be treated equal for the purpose of exercising all powers under the Act – plea that Superintendent working as Senior Intelligence Officer was not authorized to file in absence of gazette notification in that regard, rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... Directorate General of Central Excise Intelligence (DGCEI), New Delhi on deputation. This RTI query was made at Commissioner of Central Excise, Patna, whereas the case against the petitioner was running in Delhi. On the other hand, respondent has placed on record a Notification No. 38/2001-Central Excise (N.T.) dated 26th June, 2001. This notification was issued under the powers conferred by claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant made by the petitioner prima facie must fail. Apart from this, it would be appropriate to observe that the petitioner from the very beginning had been evading his appearance before the Investigating Officer as despite repeated summons to him by the Investigating Officer and despite directions given by the court, he had not been co-operated in investigation nor appeared and was taking excuse of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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