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TMI Blog2018 (9) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... the absence of the Tribunal reversing the finding of the Commissioner of Central Excise (Appeals) as recorded in the order dated 14th October 2008, no occasion to give further directions to the original authority can arise. There is no occasion to answer the proposed question of law. It would be appropriate that the impugned order dated 30th March 2007 of the Tribunal is set aside and the issue restored for fresh disposal in accordance with law - appeal disposed off. - CENTRAL EXCISE APPEAL NO. 208 OF 2017 - - - Dated:- 5-9-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Bharat Raichandani, a/w Ms. Ankita Vashistha, i/by UBR Legal, for the Appellant. Mr. Swapnil Bangur, a/w Mr. J.B. Mishra, for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d central excise duty only on three machines, when it was alleged all four machines were working for three shifts. 6. Thus, on the above basis, the Collector of Central Excise issued a Show Cause Notice dated 25th April 1994 seeking to recover the duty amount of ₹ 18.22 Lakhs being the duty short paid under Section 11A of the Act. Thereafter, the Collector of Central Excise by a corrigendum made the Show Cause Notice dated 25th April 1994 answerable to the Joint Collector of Central Excise. The Appellant responded to the same by contesting the notice dated 25th April 1994 and pointed out that only three machines were in working condition. However, the Joint Commissioner of Central Excise by an order dated 30th May 2008 confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise (Appeals) that the order dated 30th May 2008 passed by the Joint Commissioner of Central Excise is without jurisdiction. This, as it is in defiance of the provisions of Section 11A of the Act which at the relevant time only empowered the Collector to adjudicate a notice of demand invoking the proviso of Section 11A of the Act. This issue of jurisdiction goes to the root of the dispute and in the absence of the Tribunal reversing the finding of the Commissioner of Central Excise (Appeals) as recorded in the order dated 14th October 2008, no occasion to give further directions to the original authority can arise. The impugned order of the Tribunal does not deal with the above aspects of lack of jurisdiction in the original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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