CCE Vs. KARAN ENGINEERS (P) LTD.

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Revenue filed this appeal against order -in -appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held that the show -cause notice was issued by the Superintendent of Central Excise and as per the Board's Circular dated 20.12.88, the Superintendent of Central Excise was not competent to issue the show -cause notice, only the adjudicating authority was competent to issue the show -cause notice. The Commissioner (Appeals) also allowed the appeal on merits by holding that the credit on original invoice is available subject to the satisfaction of the Assistant Commissioner but it does not mean that it somebody does not approach the Assistant Commissioner on loss of duplicate copy of invoice, he will get dissatisfied. Rather his dissatisfaction will be logical and should be based on facts.

(3.) THE contention of the Revenue is that show -cause notice was issued in the month of December 1994 and during the relevant period as per the provisions of Section 11 of Central Excise Act, the proper officer was competent to issue the show -cause notice and Superintendent of Central Excise was a proper officer for issuing a show -cause notice. The Revenue relied upon the decision of Hon'ble Supreme Court in the case of Pahwa Chemicals Pvt. Ltd. v. CCE reported in 2005 (99) ECC 91.