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TMI Blog2018 (4) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... From a reading of the clauses 11.2 and 11.5 of the Master Circular, the position emerges that only if similar show cause notices are issued to the same noticee by different adjudicating authorities, all such notices would be adjudicated by one adjudicating authority, i.e. the officer competent to decide the case involving the highest amount of duty. The challenge to the order dated 16.09.2015 also fails. Petition dismissed. - CWP No. 3960 of 2017 - - - Dated:- 28-3-2018 - S. J. Vazifdar, CJ And Avneesh Jhingan, JJ. Mr. Sudhir Malhotra, Advocate, for the petitioners Mr. Sourabh Goel, Advocate, for the respondents ORDER Avneesh Jhingan, J. This petition has been filed for quashing an order dated 16.09.2015 (Annexure P-1), appointing adjudicating authorities to decide the show cause notices issued to cable operators regarding their liability to pay service tax and an order dated 08.12.2016 (Annexure P-4). 2. The petitioners are cable operators carrying on business of cable services at Amritsar. The respondents are the Union of India, Central Board of Excise and Customs and two officials of the Central Excise Service Tax department. 3. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Power of adjudication Where under this Chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may,by notification in the Official Gazette, specify. Rule 3 of the Rules Appointment of officers The Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relation to which any such Central Excise Officer shall exercise his powers. (B) Notification No. 30/2005-Service Tax dated 10.08.2005 In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby confers on the Central Excise Officer specified in column (2) of the Table below, such powers as specified in the corresponding entry in column (3) of the said Table, for the purposes of adjudicating a penalty under Chapter V o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5). 1. All the Commissioners of Central Excise The Commissioner of Central Excise Throughout the territory of India Investigation and adjudication of such cases, as may be assigned by the Board 2. The Commissioners of Central Excise (Adjudication) The Commissioner of Central Excise Throughout the territory of India Investigation and adjudication of such cases, as may be assigned by the Board [F. No. 137/60/2007-CX.4] (Ashima Bansal) Under Secretary to the Government of India 7. The powers of adjudication have been given under Section 83A of the Act to the Central Excise Officers. The power is conferred by the Central Board of Excise and Customs by a notification. As per Rule 3 the Board may appoint the Central Excise Officers and also assign the local limits and specify the taxable services. In exercise of power conferred under Section 83A of the Act, the Board issued the notification dated 10.08.2005. Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Additional Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolving the same issue shall be adjudicated by the adjudicating authority competent to decide the case involving the highest amount of duty. 11. The contention is that a common issue is involved in all the show cause notices issued to various noticees, hence, there cannot be different adjudicating authorities. All the show cause notices should be adjudicated by a competent adjudicating authority who has jurisdiction to decide the case involving the highest amount of duty. 12. There is a fallacy in the argument. Clause 11.2 (ii) of the Master Circular does not mean that show cause notices issued to different noticees on the same issue shall be adjudicated by one authority. It would relate only to cases where on a similar issue different show cause notices have been issued to the same noticee. 13. The circular will save the noticee running from pillar to post before various adjudicating authorities and defending similar notices at different levels. The view is fortified by a reading of clauses 11.2 and 11.5 of the Master Circular. Clause 11.5 clarifies the position. If different show cause notices have been issued on the same issue to the same noticee answerable to diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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