COMMISSIONER OF C. EX. Vs. MANGALAM CEMENT LIMITED

JUDGEMENT

(1.) THE Revenue has filed one ROM and one reference application for making a reference stating that a point of law arises. Both ROM and Reference application were heard together and are disposed of by this common order.

(2.) UNDER Rules 57 -1 and 57U, the proper officer may within six months from the date of irregular credit, serve notion upon the manufacturer and after considering the representation, if any, mad 2 by the manufacturer or the assessee, on whom the notice is served, shall determine the amount of credit disallowed. However as per Rule 2(14) of the Central Excise Rules, 1944, "proper officer" means the officer in whose jurisdiction, the land or premises of the producer of any excisable goods, or of any person engaged in any process of production of, or trade in such goods, or containers thereof, whether as a grower, curer, wholesale dealer, broker or commission agent, or manufacturer, or intended grower, curer, wholesale dealer, broker, commission agent or manufacturer are situated. In the instant case the factory of the respondents falls within the jurisdiction of the Asst. Commissioner, Kota, therefore, under Rule 2(14), the Asst. Commissioner, Kota is the proper officer to decide the notices issued for the recovery of irregular credit taken under Rule 57 -1 for inputs and under Rule 57U for capital goods.

(3.) RULE 4 of the Central Excise Rules, 1944 provides that the CBEC shall appoint such person as it thinks fit to be a central excise officer, or to exercise all, or any of the powers conferred by the Central Excise Rules, 1944 on such officer.