SCN adjudicated in excess of monetary limits
A NETIZEN sent us this:-
As per the Board's Circular No. 752/68/2003-CX., dated 1-10-2003, the Assistant/Deputy Commissioner of Central Excise can decide cases involving duty amount up to Rs.5 lakhs only.
In a recent case, although the SCN demanded duty in excess of Rs.5 lakhs it was made answerable to the Assistant Commissioner. He decided the case and confirmed the charges leveled along with imposition of mandatory penalty and interest.
When the O-in-O was taken up for examination in terms of section 35E of the Central Excise Act, 1944, although the order was in favour of Revenue, doubts were raised about the legality and propriety of the same as the Assistant Commissioner had exceeded the powers entrusted to him.
So, the option is to review this order by filing an appeal before the Commissioner (Appeals) and seek what – remand of the case?
No, that power (of remand) was withdrawn by the Finance Act, 2001 with effect from 11.05.2001.
Then, what is the next option – nothing, just sit mum and accept the O-in-O in view of the CESTAT decision in S.P.Fabricators Pvt. Ltd. vs. CCE , Belapur [2007-TIOL-955-CESTAT-Mum] .
Does the Board have an answer?