Appeal Dismissed: Court Upholds Jurisdiction of Second Respondent in Summons Dispute, No Grounds for Interference Found.

Rejection of appellants’ challenge to Summons, summoning the appellants to appear before the Second respondent - The Court found that the second respondent had jurisdiction as per relevant rules and notifications, and the show cause notice directed the appellants to respond to the competent authority. - Although the summons was issued by the second respondent, the show cause notice directed the appellants to respond to the Commissioner of Central Excise and Service Tax 1, Commissionerate, Bengaluru. - Therefore, the Court concluded that there was no reason to interfere with the learned Single Judge’s order regarding jurisdiction. .....

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