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TMI Blog2017 (2) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... as duties of central excise under section 11A of Central Excise Act, 1944 for the period from 1st April 1999 to 31st March 2000 and the imposition of penalty of Rs. 20,00,000/- under rule 209A of Central Excise Rules, 1944 by Additional Commissioner Central Excise, Mumbai-V. 2. The demand has been confirmed on the appellant as duty towards manufacture of 'enamelled copper wire' by M/s Shakthi Insulated Wires Pvt Ltd as job-worker from 'wire rods' supplied by appellant. The job-worker did not discharge duty on the production by claiming benefit of notification no. 214/86-CE dated 25th March 1986 which exempts job-worker subject to fulfilment of conditions, viz. either payment of duty on final product or compliance with rule 57 F of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cising the 'powers of proper' officer under section 11A of Central Excise Act, 1944. That is indeed so because 'proper officer' is inextricably linked to functioning as officer of central excise with control over assessees registered with the Commissionerate concerned and it would appear that the demand has been confirmed against the appellant without proper authority of law. 6. We observe that this aspect was brought to the notice of the first appellate authority who was disinclined to accept that plea on the ground that 'comity of courts' suffices to confer jurisdiction on the adjudicating authority by relying on the decision of the Tribunal in Pushpit Steels Pvt Ltd v. Commissioner of Customs, Kochi [2001 (130) ELT 520 (Tri-Chennai)] an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction to accord primacy in matters relating to assessment upon the Commissionerate that has primary authority and secondary authorities have scope to exercise powers only after the jurisdiction of the primary authority is conceded. This has its origins in the functional authority conferred on the assessing Commissionerates; consequently, it is only the assessing Commissionerate that can exercise power of assessment and demand duty that has been short-paid or not-paid. 9. The principle espoused was clearly enunciated in re Pushpit Steels Pvt Ltd which drew attention to the potential for mischief, as articulated by the Tribunal in Ramnarain Biswanath v. Collector [1988 (34) ELT 202 (Tribunal)], thus 'In fact if the Collector starts disr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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