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TMI Blog2019 (3) TMI 1824X X X X Extracts X X X X X X X X Extracts X X X X ..... the same issue shall be adjudicated by the adjudicating authority competent to decide the case involving the highest amount of duty. Argument of the respondents that request of Petitioner No. 1 for transferring the case to the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi did not fall within the power of the adjudicating authority of the present case i.e. the Commissioner, Central Excise and Service Tax Commissionerate, Alwar, is wholly without any substance as it was always open for him to make a request to the competent authority seeking appropriate order of transfer of the case to the Adjudicating Authority at New Delhi. Petition allowed - decided in favor of appellant. - D.B. Civil Writ Petition No. 5421 of 2018 - - - Dated:- 29-3-2019 - Mohammad Rafiq and Goverdhan Bardhar, JJ. Shri Sudhir Malhotra with Arun Goyal, for the Petitioner. Shri Anurag Kalavatiya, for the Respondent. JUDGMENT [Judgment per : Mohammad Rafiq, J.]. - This writ petition has been filed by M/s. Sypher Impex Alloys Pvt. Ltd. and M/s. Skyward Rolling Alloys Pvt. Ltd. along with its Directors and Authorised Signa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Annexures to this Master Circular. These circulars address references from trade and field formations and provide clarity and uniformity on the issues raised. Board undertakes exercise of consolidating these circulars from time to time so as to ensure clarity and ease of reference. This master circular on the subject of show cause notices, adjudication proceedings and recovery is an effort to compile relevant legal and statutory provisions, circulars of the past and to rescind circulars which have lost relevance. Annexure-I to the circular provides list of the eighty nine circulars which stand rescinded. Three circulars listed in Annexure-II have not been rescinded as they contain comprehensive instructions on the subject they address. 2. The master circular is divided into four parts. Part I deals with Show Cause Notice related issues, Part II deals with issues related to Adjudication proceedings, Part III deals with closure of proceedings and recovery of duty and Part IV deals with miscellaneous issues. 3. The provisions of the Master Circular shall have overriding effect on the CBEC s Excise Manual of Supplementary instructions to the extent they are in conflict. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the show cause notices and we find that averments of both the show cause notices are having striking similarities at different pages and their contents are verbatim at several places. Similarities in two show cause notices dated 1-3-2016 and 2-5-2017 are listed as under : S. No. Description Para Page no. of show cause notice dated 1-3-2016 (P-3), Page 91 to 156 Para Page no. of show cause notice dated 2-5-2017 (P-4), Page 157 to 181 1. Para 2, page 157, show cause notice dated 2-3-2016 (actual date 1-3-2016 - P-3) refers 2. Panchnama dated 9-4-2013 drawn at premises of M/s. Sypher Impex Para 2.4.2, page 112, 113. At page 113 . Then we reached the destination and . . but no person was available there . Para 10, page 160, 161. At page 161 . . Then we reached the destination and . . but no person was available there.... 2.1 Do Ist para at page 114 . . On going through the contents of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 2.5.1, page 120, 121 . . . Bilties/GRs no. of M/s. Sahil Freight Carriers . were not received in the premises of M/s. CPL-II.... Para 18, page 170 .. . .. Bilties/GRs no. of M/s. Sahil Freight Carriers .. were not received in the premises of M/s. CPL-II.... 7.2 Statement dated 9-4-2013 of Sh. Kamlesh Kumar Sharma Prop. M/s. Shivam Transport Para 2.5.3, Page 121, 122 . . He was the owner of M/s. Shivam Office copy may be laying with M/s. Star Delta Exim Pvt. Ltd. . Para 18.1, page 170, 171 .. . He was the owner of M/s. Shivam .. Office copy may be laying with M/s. Star Delta Exim Pvt. Ltd .. 7.3 Statement dated 8-11-2013 of Sh. Kamlesh Kumar Sharma prop. M/s Shivam Transport Para 2.5.4, page 122, 123 . . He did not have his own vehicle . . so they did not keep the GR with them Para 18.2, page 171, 172 .. . He did not have his own vehicle .. so they did not keep the GR with them... 7.4 Statement dated 8-11-2013 of Sh. Banwari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 35B of the Central Excise Act, 1944 before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. However, responding to the argument raised by Learned Counsel for the petitioners, his submission is that C.B.E. C. Circular No. 1000/7/2015-CX, dated 3-3-2015 and Circular No. 1053/2/2017-CX., dated 10-3-2017 are applicable only in respect of the cases booked by DGCEI as is evident from the subject of Circular No. 1000/7/2015-CX., dated 3-3-2015 which reads as Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI-reg. . Further submission of Learned Counsel for the Revenue is that present case was not booked by DGCEI, which could be considered for transferring to another adjudicating authority. Moreover, such a request was made by Petitioner No. 1 after more than five months of issuance of impugned show cause notice. Furthermore, the request of the petitioners for transferring the case to the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi did not fall within the power of the adjudicating authority of the present case i.e. the Commissioner, Central Excise and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the highest amount of duty as compared to denial and recovery of Cenvat credit of ₹ 12,86,71,912/- along with interest besides invocation of penal provisions contained in another show cause notice C No. V(H)Adj/CE-74/Alw/132/2017, dated 2-5-2017, which culminated in the impugned Order-in-Original. 10. Argument of the respondents that request of Petitioner No. 1 for transferring the case to the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi did not fall within the power of the adjudicating authority of the present case i.e. the Commissioner, Central Excise and Service Tax Commissionerate, Alwar, is wholly without any substance as it was always open for him to make a request to the competent authority seeking appropriate order of transfer of the case to the Adjudicating Authority at New Delhi. 11. In view of above discussion, present writ petition deserves to succeed and is accordingly allowed. Impugned Order-in-Original is set aside. Proceedings pursuant to show cause notice C No. V(H)Adj/CE-74/Alw/132/2017, dated 2-5-2017 are revived to be transferred to the Additional Director General, Directorate General ..... X X X X Extracts X X X X X X X X Extracts X X X X
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