Government Issues Corrigendum to Notifications - which were already amended!!!
THE Government has issued a corrigendum to Notification No. dated 13.05.2005 to replace “Valsad” with “Vapi”.
Similarly a corrigendum is issued to Notification No. dated 13.05.2005 to replace “Valsad” with “Vapi”.
These two notifications prescribe the jurisdiction of the Committees of Chief Commissioners and Committees of Commissioners to review orders passed by Commissioners.
But these changes have already been done by Notifications and 2/2010 Central Excise NT, both dated 06.01.2010 respectively. Apparently, the Board does not have updated copies of the notifications and they have amended the notifications again by a corrigendum.
The fact is now, both notifications do not have the word, “Valsad” to be substituted.!!!!!
And recently the CESTAT dismissed a Departmental Appeal because there was no Commissioner at Valsad – Please see 2010-TIOL-1038-CESTAT-AHM