Page 160 - ELT_1_1st April 2020_Vol 372_Part

46 EXCISE LAW TIMES [ Vol. 372

2020 (372) E.L.T. 46 (Raj.)
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR
Mohammad Rafiq and Goverdhan Bardhar, JJ.
SYPHER IMPEX ALLOYS PVT. LTD.
Versus
UNION OF INDIA
D.B. Civil Writ Petition No. 5421 of 2018, decided on 29-3-2019
1
Adjudication - Show cause notices issued on same issue answerable to
different adjudicating authority to be transferred and adjudicated by the of-
ficer competent to decide the case involving higher duty - Show cause notice,
dated 2-5-2017 involving Cenvat credit of ` 12.86 crores issued and adjudicated
by Commissioner, Alwar required to be transferred to ADGCEI, New Delhi
for analogous adjudication with the show cause notice issued by him on the
same issue involving higher amount in view of Clause 11.2 of C.B.E. & C. Mas-
ter Circular No. 1053/2/2017-CX, dated 10-3-2017 - Sections 33 and 33A of Cen-
tral Excise Act, 1944. [paras 9, 10, 11]
Petition allowed
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 1000/7/2015-CX, dated 3-3-2015 ........................................................... [Paras 7, 8]
C.B.E. & C. Master Circular No. 1053/2/2017-CX, dated 10-3-2017 .................................... [Paras 2, 3, 6, 7]
REPRESENTED BY : S/Shri Sudhir Malhotra with Arun Goyal, for the Pe-
titioner.
Shri Anurag Kalavatiya, for the Respondent.
[Judgment per : Mohammad Rafiq, J.]. - This writ petition has been filed
by M/s. Sypher Impex Alloys Pvt. Ltd. and M/s. Skyward Rolling & Alloys Pvt.
Ltd. along with its Directors and Authorised Signatory challenging Order-in-
Original dated 30-11-2017 passed by the Commissioner, Central Goods and Ser-
vices Tax Commissionerate, Alwar.
2. Learned Counsel for the parties have confined their submissions as
to the attractability of Clause 11.2 of Master Circular No. 1053/2/2017-CX., dated
10-3-2017 (for short ‘the Master Circular’) issued by the Central Board of Excise
and Customs, New Delhi. This Circular has been issued in supersession of differ-
ent 92 Circulars and Instructions on show cause notices and Adjudication issued
by the Board from time to time and therefore rescinded all of them, list of which
has been appended thereto. The aforesaid Master Circular addresses references
from trade and field formations and provides clarity and uniformity on the is-
sues so raised. The aforesaid Circular covers 31 different subjects. Part I of the
Master Circular deals with Demand; show cause notice; Structure of show cause
notice; Authority to adjudicate; Limitation to demand duty; Extended period;
Applicability of limitation in demanding interest; Demand due to Department
Audit or CERA; Pre show cause notice consultation; Authority to issue show
cause notice; Unjust enrichment in show cause notice; Changing Practice of As-
sessment; Waiver of show cause notice and; Call Book Cases. Part II of the Master
________________________________________________________________________
1 In appeal against this order, notice was issued by Supreme Court in 2020 (372) E.L.T. A18
(S.C.).
EXCISE LAW TIMES  1st April 2020  208