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TMI Blog2016 (3) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) TMI 136 - SUPREME COURT OF INDIA] held that the order cannot be set aside for want of jurisdiction We direct the Commissioner (Appeals) after following the principle of natural justice to decide the appeal within a period of 3 months from the date of the receipt of the order. - Appeal No. E/1288/2004, E/CO/00041/2005 - Final Order No.40141/2016 - Dated:- 1-2-2016 - SHRI R. PERIASAMI, TECHNICAL MEMBER AND SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri C. Ramkumar, Advocate For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER PER R.PERIASAMI Revenue filed an appeal against Commissioner (Appeals) order dt.1.7.2004. 2. The brief facts of the respondent manufactured excisable goods on j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated to valuation, but also the issue of penalty under Rule 173Q. Contravention of Rules attracted. He submits that the issue does not fall within the jurisdiction of Assistant Commissioner. 7. After hearing both sides, we find the Commissioner (Appeals) in his impugned order has passed impugned order without any discussion on merits and set aside the order only on the grounds of jurisdiction. 8. On perusal of the Order-in-Original dt.31.12.2001, we find that the respondent being a job worker, manufacturing the goods on the raw materials supplied by the principal manufacturer, instead of returning the goods, the appellants are discharging the Central Excise Duty on behalf of the principal supplier. While paying the excise duty the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Central Excise Officers and such Officers must follow such orders, instructions or directions of the Board. However, these directions can only be for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods. It is thus clear that the Board has no power to issue instructions or orders contrary to the provisions of the Act or in derogation of the provisions of the Act. The Board can only issue such direction as is necessary for the purpose of and in furtherance of the provisions of the Act. The instructions issued by the Board have to be within the four corners of the Act. If, therefore, the Act vests in the Central Excise Officers jurisdiction to issue show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uperintendent had jurisdiction to issue show cause notice and the Deputy Commissioner had jurisdiction to adjudicate. 15. As we have held that the concerned Officers had jurisdiction, we see no infirmity in the Order dated 19th July, 2001 directing the Commissioner (Appeals) to dispose of the Appeal. The Apex Court decision is squarely applicable in the present case. The Hon ble Punjab and Hon ble Haryana High Court in the case of Commissioner of Central Excise vs. Saraswathi Rubber Works (P) Ltd (supra) had allowed the revenue appeal by relying the Apex Court decision referred above. The same is applicable as in the present case is the issue is on valuation and re-determination of duty and imposition of penalty. Therefore the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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