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TMI Blog2016 (8) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... diction or power to initiate action against the appellant unit. It is seen that the appellant did not take this objection before the lower Authorities. However, since this is a basic legal issue affecting the very legality of the proceedings the same has to be examined by the Tribunal for a decision. Revenue is not able to place on record any legal authority empowering the officers working in Rajasthan to initiate proceedings against the appellant unit in Uttrakhand to determine the eligibility or otherwise of the appellant for a duty benefit. Confiscation in lieu of redemption fine - seizure of goods and truck - denial of exemption under Notification 50/2003-CE - appellants were not manufacturing the aerial bunched cables in their unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Sikar intercepted one truck carrying aerial bunched cables of aluminium and thereafter conducted follow up investigation. On completion of investigation proceedings were initiated against the main appellant and the other two individuals for denying the exemption under Notification 50/2003-CE; for confiscation of seized goods, truck and for imposition of various penalties. The main allegation against the respondent is that they were not manufacturing the impugned cables in their unit at Uttrakhand ; they were procuring these items from elsewhere and carrying out some process of painting, numbering and putting inspection seal. They are clearing these goods without payment of duty from their Salodipura Godown in Rajasthan. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption and subsequent proceedings are proper. 4. Heard both the sides and examined appeal records. On the preliminary objection of the appellants against the lack of jurisdiction of the Central Excise officers in Sikar, Rajasthan for initiating action regarding the duty liability of the appellant unit which is located in Pant Nagar, Uttrakhand, it is clear that in terms of jurisdiction of various officers as notified by Ministry of Finance in terms of power conferred by sub-Rule (2) of Rule 3 of Central Excise Rules, 2002 the appellant fall under the jurisdiction of Meerut-I Commissioner. The Assistant Commissioner Sikar who is falling under the jurisdiction of Commissioner at Jaipur in Rajasthan has no jurisdiction or power to initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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