Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | suppression of facts Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944-Sections 11A, 2(b) & 37-Suppression of facts-Non-payment of duty-Proper officer to issue show-cause notice-Held, the Superintendent who had issued the show-cause notices had jurisdiction to do so-Board Circulars are only administrative directions which cannot take away jurisdiction vested in a Central Excise Officer under the Act. Appellants were engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise Tariff Act, 1985. They claimed benefit of Notification No. 1 of 1993 as amended and Notification No. 16 of 1997. Show-cause notices were issued to them alleging that they were not entitled to the benefit of the Notifications as they were using the logo of a foreign company. Duty and penalty were demanded from them for having suppressed the facts and for non-payment of duty. Appellants replied to the notices. However, the Deputy Commissioner confirmed the demand of Rs. 26,74,875.75 and imposed a penalty of Rs. 26,00,000. In appeal to this court, the only point agitated by the appellants is that the Superintendent had no jurisdiction to issue the show-cause-notices and that the Deputy Commissioner had no jurisdiction to adjudicate. |
Judge | Hon'ble Mr. Justice S.N. Variava |
Neutral Citation | 2005 INSC 101 |
Petitioner | M/s. Pahwa Chemicals Pvt. Ltd. |
Respondent | Commissioner Of Central Excise, Delhi |
SCR | [2005] 2 S.C.R. 380 |
Judgement Date | 2005-02-24 |
Case Number | 2350 |
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