offices of the Commissionerates of Customs (Preventive), DRI,
DGCEI would not have jurisdiction to continue proceedings in relation to
the SCNs already issued or issue ... Directorate General of Revenue
Intelligence (DRI), Directorate General of Central Excise
Intelligence (DGCEI) and Central Excise Commissionerates for
demanding customs duty not levied or short
relevant time.
Later on, the Director General of Central Excise Intelligence
['DGCEI' for short], Ahmedabad, searched the assessee's
premises ... assessee was engaged in
large scale financial irregularities which were unearthed by
DGCEI. The findings of the said authority were that there was
a suppression
questions involving the powers of the Directorate
General of Central Excise Intelligence (DGCEI) of arrest, investigation
and assessment of service tax under the provisions ... through the Secretary,
Ministry of Finance, [Respondent No. 1], the Director, DGCEI,
[Respondent No. 2], The Additional Director General (‗ADG'), DGCEI
[Respondent
considered the powers of the Directorate General of Central
Excise Intelligence (DGCEI) for arrest, investigation and assessment in
the light of service tax levy under ... provisions of the Finance Act 1994 (FA),
do not permit the DGCEI or for that matter the Service Tax
Department (ST Department) to by-pass
branches of the petitioner, subject matter of letter F.No.
DGCEI/LZU/NBCC/190/2015 dated 28th October, 2015.
3. The petitioner has also prayed ... Directorate General of
Central Excise Intelligence in this judgment as DGCEI.
5. The petitioner corporation was and is primarily engaged in carrying
out civil work
subsequent period
has also been issued.
2.3 Show Cause Notice No. DGCEI/ MZU/ I&IS 'C'/ 30-
14/13 dated 06.02.2005 alleges ... March 2017 138,10,27,324
2.5 Show Cause Notice No. DGCEI/MZU/I&IS 'A'/30-
17/15 dated
provisions of the Finance Act, 1994 (FA), do
not permit the DGCEI or for that matter the Service Tax Department
(ST Department) to by-pass ... casually. It is not to be straightway
presumed by the DGCEI, without following the procedure under
Sections 73A(3) and (4) of the FA, that
that the Assistant Director (Investigation)
who is an officer of the DGCEI was retrospectively recognized w. e. f. 06.07.2011
as a "proper officer ... however, goes on to say that the officers of the
DRI and DGCEI "shall not exercise authority in terms of clause (8) of section
provisions of the Finance Act, 1994 (FA), do not permit the DGCEI or for that matter the Service Tax Department (ST Department) to by-pass ... casually. It is not to be straightway presumed by the DGCEI, without following the procedure under Sections 73A(3)and (4) of the FA, that
India (Respondent No. 1), the Director General of Central Excise
Intelligence ('DGCEI' - Respondent No. 2) and the Commissioner Audit-II
of the Ghaziabad ... Respondent No.3), seeks a declaration
that the search conducted by the DGCEI on the business premises of the
Petitioner eBIZ on 19th January
