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TMI Blog2016 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... activity, followed by manufacturers or exporters, who are in the ambit of Central Excise, constitutes an act to evade duty if the manner in which they operate and other illegal activities are communicated to various authorities in department, such communication cannot be said per se illegal or without jurisdiction. We have no manner of doubt that such communication of modus operandi or facts relating to functioning of such persons by itself cannot be treated to be a direction or instruction to take action in any particular manner - letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to superior authorities across the country but only communication of certain facts and authorities are free to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide representation wherein this issue relating to circular dated 9.5.2013 of Additional Commissioner was raised. CBEC was directed to pass a reasoned and speaking order. Operative part of said judgment reads as under:- In the light of the stand taken by the respondents, we dispose of the writ petition directing the Central Board of Excise and Customs to decide the representation of the petitioners, dated 28.5.2013 and representation dated 23.10.2013 (Annexures 3A and 4 to the writ petition), by a reasoned and speaking order within a period of four months from the date of the production of a certified copy of this order. 5. CBEC has passed an order dated 18.12.2014 in purported compliance of aforesaid judgment but instead of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any manner but may bring certain facts to the notice of authorities by communicating some facts and per se such letter is not bad. 10. We have gone through letter/circular dated 9.5.2013 issued by Additional Commissioner from Office of Commissioner, Customs and Central Excise, Commissionerate, Kanpur. It has disclosed a modus operandi of certain footwear manufacturers for availing All Industry Rate of Drawback on the footwear exported by them and an attempt has been made by said circular to bring aforesaid modus operandi to notice of all concerned when some activity, followed by manufacturers or exporters, who are in the ambit of Central Excise, constitutes an act to evade duty if the manner in which they operate and other illegal act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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