Commr. of C. Ex. Vs. Vijay Prestressed Products (P) - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT |
| Jan-27-2004 |
| G B Deva, M T K.C. |
| (2004)(167)ELT218Tri(Bang.) |
| Commr. of C. Ex. |
| Vijay Prestressed Products (P) |
1. without going into the merits and demerits of the case, we find that whether the superintendent is a proper officer to issue show cause notice alleging suppression or fraud, is an issue to be considered herein. as can be seen from the impugned order, the commissioner (appeals) has given a finding that superintendent is not the proper officer to issue show cause notice, based upon the board circular no.299/15/97-cx., dated 27-2-1997.2. on going through the facts and circumstances and in view of the circular issued by the board, we find that the superintendent is not the proper officer to issue show cause notice. in the result, appeal is dismissed.
1. Without going into the merits and demerits of the case, we find that whether the Superintendent is a proper officer to issue show cause notice alleging suppression or fraud, is an issue to be considered herein. As can be seen from the impugned order, the Commissioner (Appeals) has given a finding that Superintendent is not the proper officer to issue show cause notice, based upon the Board Circular No.299/15/97-CX., dated 27-2-1997.
2. On going through the facts and circumstances and in view of the Circular issued by the Board, we find that the Superintendent is not the proper officer to issue show cause notice. In the result, appeal is dismissed.