CCE Vs. RAJENDRA GUPTA

JUDGEMENT

(1.) Heard ld. SDR. None appeared on behalf of the respondent in spite of notice.

(2.) THE Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) set aside the adjudication order on the ground that as per provisions of Section 73 of Finance Act the Assistant Commissioner or as the case may be the Deputy Commissioner of Central Excise is the proper officer to issue the notice for recovery of tax. In the present case show -cause notice was issued by the Supdt. of Central Excise.

(3.) THE contention of the Revenue is that the provisions of Section 73 of Finance Act were further amended by Finance Act 2005 with effect from 13.5.05 whereby the Central Excise Officer was empowered to issue a show -cause notice in respect of Service Tax which has not been levied or short paid or which has been short levied or short paid. The contention is that the notice has been issued by the Supdt. of Central Excise who is Central Excise officer, therefore, the demand cannot be set aside on the ground that notice has not been issued by Assistant Commissioner or Deputy Commissioner of Central Excise.