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Show cause notices issued on same issue by different offic-
ers, whether to be transferred and adjudicated by the
officer competent to decide the case involving higher
duty?
The Supreme Court Bench comprising Hon’ble Mr. Justice Arun Mishra
and Hon’ble Mr. Justice S. Ravindra Bhat on 27-9-2019 after condoning the delay
issued notice in Special Leave Petition (Civil) Diary No. 30936 of 2019 filed by
Union of India against the Judgment and Order dated 29-3-2019 of Rajasthan
High Court in D.B. Civil Writ Petition No. 5421 of 2018 as reported in 2020 (372)
E.L.T. 46 (Raj.) (Sypher Impex Alloys Pvt. Ltd. v. Union of India). While issuing the
notice, the Supreme Court passed the following order :
“Delay condoned.
Issue notice, returnable in three weeks.
List after three weeks.”
The Rajasthan High Court in its impugned order had held that the show
cause notices issued on the same issue by the different officers i.e. Additional
Director General, Directorate General of Central Excise Intelligence (DGCEI),
New Delhi and Commissioner, Central Excise and Service Tax, Alwar and an-
swerable to them, are to be adjudicated commonly by the adjudicating authority
competent to decide the case involving the highest amount of duty. Show cause
notice involving lesser amount which is issued by Commissioner, Alwar is,
therefore, to be transferred to the Additional Director General, DGCEI, New
Delhi for adjudication who issued another show cause notice involving higher
amount in view of Clause 11.2 of C.B.E. & C. Master Circular No. 1053/2/2017-
CX., dated 10-3-2017.
REPRESENTED BY : Mr. B. Krishna Prasad, AOR, Mr. Tara Chandra
Sharma, Mr. Zoheb Hussain and Mr. Rajat Nair, Ad-
vocates, for the Petitioner.

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