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TMI Blog2013 (6) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... amod Kumar and Shri Pradeep Kumar (the Officers) under Rule 14 of the Cenvat Credit Rules, 2004 (the 2004 Rules). THE FACTS 2. The Petitioner manufactures MS Billet. In manufacturing the same, it uses Sponge Iron, Pig Iron, MS Scrap, CI Scraps, Carbon Petroleum Coke etc. as inputs and has been availing Cenvat credit for the same. 3. At the relevant time, the Officers were posted as the Commissioner Central Excise and Custom, Raipur (the Commissioner, Raipur). They issued the Notices under Rule 14 of the 2004 Rules to show cause why action be not taken for wrongly taking Cenvat credit for the aforesaid items. Hence, the present two writ petitions. POINTS FOR DETERMINATION 4. We have heard, Shri Kartik Kurmy and Shri S.B. Sharma for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cases, were also promoted as Commissioners by the GOs. The GOs were not published in the official gazette. 9. Shri Pramod Kumar was promoted earlier and has issued notice dated 1-11-2011. Shri Pradeep Kumar was subsequently promoted and has issued notice dated 7-8-2012. 10. The counsel for the Petitioner places reliance on Coca-Cola India Pvt. Ltd. v. CCE - 2009 (242) E.L.T. 168 (Bom.) = 2009 (15) S.T.R. 657 (Bom.) (the Coca-Cola case) and Section 37(2)(ib) as well as Section 37(2)(xx) and submits that : * Under Section 37(2)(xx) of the Act, the Board could issue instruction for supplemental matters arising out the rule framed by the Central Government; * It was Central Government that could define jurisdiction; * The Central Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the jurisdiction of different officers under the Act is specified. A rule in this respect can be made under Section 37(1) of the Act. 15. The Board has been constituted under Section 3 of the Central Board of Revenue Act, 1963 (the Constituting Act). Section 3 of the Act is titled 'Constitution of Separate Central Boards for Direct Taxes and for Excise and Customs'. It provides that Central Government may constitute the Board and subject to control of the Central Government, it will perform such duties as may be entrusted to it. 16. The duty to specify jurisdiction can be entrusted to the Board not only under Section 3 of the Constituting Act but, also by making a rule under Section 37(1) of the Act. 17. The question involved in this w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (28) S.T.R. 81 (Gau.) (the Kothari Case). However, it does not apply to the facts of this case. 22. In the Kothari case, the Commissioner Calcutta did not have jurisdiction over Shillong. He was being conferred jurisdiction over Shillong also. It is for this reason that the Gauhati High Court held that it could only be done by notification in the official gazette. In the present case, no jurisdiction is conferred on Shri Pramod Kumar or Shri Pradeep Kumar : they were merely promoted by the GOs. In any case, the Kothari case merely has a persuasive value rather than a binding one. 23. In our opinion : * It was not necessary to notify the order dated 25-6-2012 in the official gazette; * The Notices issued by the Officers are valid. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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