Case Law Details
Redington (India) Limited Vs Principal Additional Director General (Madras High Court)
The Central Government directed that the powers exercisable by the Central Board of Excise and Customs under Rule 3 of the Central Excise Rules, 2002 and Rule 3 of the Service Tax Rules, 1994, may be exercised by the following officers for the purpose of assignment of adjudication of notices to show cause issued under the provisions of the Central Excise Act, 1944 or the Finance Act, 1994, to the Central Officers subordinate to them:-
“a. The Principal Chief Commissioner of Central Excise and Service Tax; or
b. The Chief Commissioner of Central Excise and Service Tax”.
Several other Notifications were also issued before and after the impugned Notification was issued are detailed as under:-
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