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48 EXCISE LAW TIMES [ Vol. 372

i. Refund matters (including rebate), shall be adjudicated by the
Deputy Commissioner/Assistant Commissioner without any monetary
limit.
ii. In case different show cause notices have been issued on the same
issue answerable to different adjudicating authorities, Show Cause Notices
involving the same issue shall be adjudicated by the adjudicating authority
competent to decide the case involving the highest amount of duty.”
4. The facts of the case, necessary for deciding present controversy lie
in a narrow compass. A show cause notice CNo. DZU/INV/CE/G/49/2013/
1550, dated 1-3-2016 was issued by the Additional Director General, Directorate
General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi (for short
‘the DGCEI’) to M/s. Chandra Protech Ltd., Silvassa for denial and recovery of
Cenvat Credit of Rs. 22,45,79,860/- along with interest besides invocation of pe-
nal provisions. This show cause notice was made answerable to the Additional
Director General (Adjudication), DGCEI, Delhi Zonal Unit, Delhi. Another show
cause notice, pursuant to which impugned Order-in-Original was passed, was
issued to the petitioners herein vide CNo. V(H)Adj/CE-74/Alw/132/2017, dat-
ed 2-5-2017 by the Commissioner, Central Excise and Service Tax Commissioner-
ate, Alwar for denial and recovery of Cenvat credit of Rs. 12,86,71,912/- along
with interest besides invocation of penal provisions. Perusal of aforesaid two
show cause notices would indicate that show cause notice dated 2-5-2017 has
been issued on the basis of investigation conducted and referred to in earlier
show cause notice dated 1-3-2016 issued to M/s. Chandra Protech Ltd., Silvassa.
5. We have been taken through both the show cause notices and we
find that averments of both the show cause notices are having striking similari-
ties at different pages and their contents are verbatim at several places. Similari-
ties in two show cause notices dated 1-3-2016 and 2-5-2017 are listed as under :

S. Description Para & Page no. of show Para & Page no. of
No. cause notice dated show cause notice
1-3-2016 (P-3), dated 2-5-2017 (P-4),
Page 91 to 156 Page 157 to 181
1. Para 2, page 157, show
cause notice dated 2-3-
2016 (actual date 1-3-
2016 - P-3) refers
2. Panchnama Para 2.4.2, page 112, 113. Para 10, page 160, 161.
dated 9-4-2013 At page 113 “…… . Then At page 161 “…. . Then
drawn at prem- we reached the destination we reached the destina-
ises of M/s. and……. . but no person tion and…. . but no
Sypher Impex was available there…… .” person was available
there....”
2.1 Do Ist para at page 114 “…. . Para 10.1 at page 161
On going through the con- “…. . On going through
tents of the above…. . no the contents of the
production had taken above….. . No produc-
place in the said factory tion had taken place in
the said factory

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