Customs, Excise and Gold Tribunal - Delhi
Indexpo International (P) Ltd. vs Collector Of C. Excise on 17 September, 1993
Equivalent citations: 1994(74)ELT959(TRI-DEL)
ORDER S.D. Mohile, Member (T)
1. Heard both sides on merits with the consent of both sides. At the outset it was claimed by the ld. Advocate that the case was adjudicated after 14-5-1992 and it involved an allegation of fraud and hence in terms of Board's Circular No. 3/92, dated 14-5-1992, such S.C.N.(s) were to be adjudicated by the Collector, whether the period involved' was within six months or involved the longer period of Five years. He therefore stated that the order of Addl. Collector was without jurisdiction. Since after 14-5-1992, Addl. Collector was not "Collector".
2. Learned SDR conceded the point. The appeal is accordingly allowed by way of remand and the case is remanded to the Collector for de nova adjudication in accordance with law and after following the principles of natural justice.