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TMI Blog2019 (6) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Commissioner (Appeals) within a period of three weeks from today, the Commissioner (Appeals) would entertain the appeal on its own merits as the time spent in prosecuting these petitions before this Court has to be excluded. Petition disposed off. - WRIT PETITION NO. 2527 OF 2017 WITH WRIT PETITION NO. 2884 OF 2017 WITH WRIT PETITION NO. 2683 OF 2017 - - - Dated:- 6-6-2019 - M.S. SANKLECHA M.S. SONAK, JJ. Mr. Sukhendra Bhattacharya a/w Mr. Rathindra Bandopadhyay I/b Subra Karmarkar for the petitioner Mr. Pradeep S. Jetly for the respondents P.C. 1. Writ Petition No. 2683 of 2017 is not on board. Upon mentioning taken on board. This petition also challenges the order dated 9th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9th May, 2017 is without jurisdiction. In support of the aforesaid submission, Mr. Bhattacharya, learned Counsel for the petitioner places reliance upon a Circular No. 1053 dated 10th March, 2017 issued by the Central Board of Excise and Customs being a Master Circular on show-cause notice, adjudication and recovery proceedings. It is submitted that the Additional Commissioner in terms of the Circular cannot adjudicate issues when the demand is in excess of ₹ 2 crores. In particular he invited our attention to paragraph nos. 10 and 11.1 of the master circular which reads as under : 10. Adjudication :- Officers of Central Excise have been vested with powers under Section 33A of Central Excise Act, 1944 to adjudicate the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The above monetary limits are hereby prescribed for all categories of cases, except the following: (a) cases of refund (including rebate) under Section 11B of the Central Excise Act, 1944 as made applicable to Service Tax cases also under Section 83 of the Finance Act, 1994, shall be adjudicated by the Deputy Commissioner / Assistant Commissioner without any monetary limit. (b) cases related to issues mentioned at Sr. No.(a) and (d) under the first proviso to Section 35B(1) of the Central Excise Act, 1944 shall be adjudicated in the following manner: Sr. No. Central Excise Officer Monetary Limits for Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng non-granting of cross-examination would be considered by the Commissioner of (Appeals) and adjudicated upon. It does not warrant interference of this Court in its extraordinary jurisdiction. However, while we dismiss the petitions, we make it clear that in case the petitioner does file an appeal before the Commissioner (Appeals) within a period of three weeks from today, the Commissioner (Appeals) would entertain the appeal on its own merits as the time spent in prosecuting these petitions before this Court has to be excluded. This is on the basis of the Apex Court decision in M.P. Steel Corporation Vs. Commissioner of Customs, Service Tax 319 ELT 573. 8. Needless to state that the petitioners would require to satisfy the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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