COMMISSIONER OF C. EX., BANGALORE Vs. ATHREYONIX

JUDGEMENT

(1.) THIS is a Revenue appeal against the Order -in -Appeal No. 10/05 C.E., dated 31 -1 -2005 by which the Commissioner has dismissed the appeal on the ground that the matter should have been adjudicated only by the Commissioner or Addl. Commissioner and the Asst. Commissioner has erred in issuing the show cause notice and adjudicating the same, which is beyond the jurisdiction. Revenue points out to Section 11A of the Act which refers to Central Excise Officer who has been entrusted with the power to adjudicate the matter.

(2.) IT is pointed out by the learned DR that the CBEC has issued instructions vide their Circular No. 752/68/03 CEX., dated 1 -10 -2003 granting power to jurisdictional Asst./Deputy Commissioner of Central Excise also to adjudicate the matters involving suppression and extended time limit provided in the proviso to Section 11A(1) of the Act. It is pointed out that the Commissioner has overruled this provision of law and hence, has committed an error in allowing the assessees appeal. The learned DR prays for remand of the matter to the Commissioner for denovo consideration on merits.

(3.) THE Respondents have not appeared despite notice.