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TMI Blog2020 (1) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... alty - HELD THAT:- Perusal of Rule 3 in general and Sub Rule (2) of the said Rule in particular makes it clear that the Board in its discretion can specify the jurisdictional limits of the Excise Officers, for the purpose of the Act and the Rules promulgated thereunder; this apart, Sub Rule (3) is structured in such a way that any Central Excise Officer may exercise the powers vested in his sub-ordinate officer; the impugned Notification thus needs to be interpreted in the light of sec.2(b) of the Act r/w Rule 3 of the 2002 Rules; in terms of the impugned Notification, the territorial jurisdiction of Bengaluru South Commissionerate is vested in the Commissioner of Central Excise and Service Tax, Audit-I, Commissionerate, Bengaluru, as right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sustainability of the impugned Show Cause Notice. This Writ Petition being devoid of merits, fails - decided against petitioner. - WRIT PETITION NO. 35252 OF 2018 (T-RES) - - - Dated:- 17-1-2020 - THE HON'BLE MR. JUSTICE KRISHNA S. DIXIT FOR THE PETITIONER : SRI. J K MITTAL, ADVOCATE FOR SRI. VIKRAM UNNI RAJAGOPAL, ADVOCATE FOR THE RESPONDENT : SRI. K V ARAVIND, ADVOCATE ORDER Petitioner, a Private Limited Company being a registered Service Tax Assessee, vide Registration NO.AABCM3803FST0001, is invoking the writ jurisdiction of this Court, for laying a challenge to the Notification dated 09.06.2017 at Annexure-N and the Show Cause Notice dated 11.04.2018 issued by the 4th respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 was enacted by the Parliament inter alia repealing Chapter V of the Finance Act, 1994, does not merit acceptance inasmuch as Section 174(2)(e) of the CGST Act, 2017 specifically provides that such repeal shall not affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal p[proceedings, recovery of arrears, remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment; thus, the power to initiate such proceedings is retained as a residue even after the said repeal, as rightly contended by learned Senior Panel Counsel representing the Revenue; (b) the second conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the definition are comprised any officer or person in whom the Central Board of Excise and Customs vests the powers of Central Excise Officer; Section 83 which finds place in Chapter V of the 1994 Act deems the service tax to be a duty of excise and thereby, makes the enlisted provisions of 1944 Act to be applicable to the proceedings under the 1994 Act, mutatis mutandis; (d) Rule 3 of the Central Excise Rules, 2002 reads as under: Appointment and jurisdiction of Central Excise Officers. -- (1) The Board may, by notification, appoint such person as it thinks fit to be Central Excise Officer to exercise all or any of the powers conferred by or under the Act and these rules. (2) The Board may, by n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AL PATNI vs. KALI NATH, 1962 (2) SCR 747 wherein the Apex Court has observed as under: 4. ....It is well settled that the objection as to local jurisdiction of a court does not stand on the same footing as an objection to the competence of a court to try a case. Competence of a court to try a case goes to the very root of the jurisdiction, and where it is lacking, it is a case of inherent lack of jurisdiction. On the other hand an objection as to the local jurisdiction of a court can be waived .... The above observations though made in the light of the provisions of CPC equally apply to the territorial jurisdiction of the officers of the Excise Department/Service Tax Department as well, therefore, the contention as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Service Tax, (2015) 1 TMI 1095, an assessee hastily may not knock at the doors of the writ court seeking quashment of Show Cause Notice; normally, the person to whom a Show Cause Notice is issued should show cause to the authority issuing the same since such authority is presumably in a better position to ascertain and understand the complexity of fact matrix more particularly arising under special legislations; writ court ordinarily may not undertake the exercise which the statutory authority designated for the purpose is expected to do; however, once a decision is taken by the authority after considering the cause shown by the noticee, writ jurisdiction may become invocable, subject to all just exceptions; therefore, this court de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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