9911796707
TMI Blog2024 (3) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned. No doubt in Rule 12 of CESTAT Procedure Rules, 1982, Principal Commissioner or the Commissioner is mentioned in singular but the Principal Commissioner or the Commissioner concerned is also mentioned. Principal Commissioner of Commissionerate issuing show cause notice and Commissioner (adjudication) since are dealing with matter arising out of same transactions/series of act i.e. the same SCN, both are the concerned Principal Commissioner or Commissioner. Hence, we do not find any reason to deny impleadment of Principal Commissioner or the Commissioner of jurisdictional Commissionerate (which issued show cause notice) as another respondent alongwith Principal Commissioner or the Commissioner (Adjudication). The notification date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be, the application. In an appeal or an application by the Principal (2) Commissioner or Commissioner or the Administrator, the other party shall be made the respondent to the appeal or, as the case may be, application. The provisions of sub-rule (1) and (2) shall apply to (3) a proceeding transferred to the Tribunal under section 131B of the Customs Act, section 35P of the Central Excises Act or section 82K of the Gold (Control) Act. 3. Perusal makes it clear that it is Principal Commissioner or Commissioner concerned, who has to be impleaded as respondent. The Commissionerate issuing the show cause notice from which originated the present lis , to our opinion, is the concerned Commissionerate and the Principal Commissioner or Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons, any common question of law or fact would arise. 4. Bare perusal of the aforesaid Rule 3 reveals that there is no curtailment as far as number of defendants/respondents to a particular lis are concerned. No doubt in Rule 12 of CESTAT Procedure Rules, 1982, Principal Commissioner or the Commissioner is mentioned in singular but the Principal Commissioner or the Commissioner concerned is also mentioned. Principal Commissioner of Commissionerate issuing show cause notice and Commissioner (adjudication) since are dealing with matter arising out of same transactions/series of act i.e. the same SCN, both are the concerned Principal Commissioner or Commissioner. Hence, we do not find any reason to deny impleadment of Principal Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
