38.6c New Delhi, India, Tuesday, August 05, 2025
Top Stories Supreme Court
Political NEWS Legislative Corner Celebstreet International Videos
Subscribe Contact Us
close
Judiciary

Central Excise Officers Have Pan India Jurisdiction: Delhi HC [Read Judgment]

By LawStreet News Network      23 November, 2018 12:00 AM      0 Comments

The Delhi High Court on November 16, 2018, in the case of National Building Construction Company Limited v. Union of India & Ors. has held that Central Excise Officers of Directorate General of Central Excise Intelligence (DGCEI) have all India jurisdiction. Hence, even if a person/assessee is registered with one or more Commissionerates, the said officers can issue notices and enquire into the matters relating to service-tax against the said person/assessee.

A Bench comprising of Justice Sanjiv Khanna and Justice Pratibha M. Singh also held that pendency of proceedings under Section 73 of the Finance Act, 1994, does not restrain the issuance of notice under Section 14 of the Central Excise Act, 1944.

The observation came while the court was hearing a petition filed by National Building Construction Corporation Ltd challenging a decision of Director General of Central Excise authorising the Additional Director General, DGCEI, Lucknow Zonal Unit, to investigate all the branches of the Petitioner regarding service tax evasion.

The petitioner is a corporation which has not opted for centralized registration for the purpose of service tax. It has 88 service tax registrations in different Commissionerates and therefore, separate service tax is filed and submitted for each registration.

Notices were issued by various Commissionerates of Service Tax including that of Delhi, Allahabad, Patna, Noida etc. To investigate the case of service tax evasion by all branches of the corporation, the Additional Director General, Lucknow was authorized.

In the meantime, the Office of Assistant Director, DGCEI, Meerut issued summons/notices to the corporation, asking for details and documents on all India basis under Section 14 of Central Excise Act, 1944.

The corporation then filed a writ petition in the Delhi High Court under Article 226 of Constitution of India challenging the authority of Additional Director General and also the notices issued. It contended that notices under Section 14 of the CE Act, 1944, cannot be issued when the proceedings/enquiry under Section 73 of the Finance Act, 1994, are pending.

The court delivering its verdict dismissed the petition.

The court relied on a judgment in Duncan Agro Industries Limited v. Union of India in which it was held that there is no territorial limitation laid in the CE Act, 1944, and more than one officer is envisaged in the statute to have territorial jurisdiction.

Further, the court said that the pendency of proceedings under Section 73 of the Finance Act, 1994, does not restrain the issuance of notice under Section 14 of the Central Excise Act.



Share this article:

User Avatar
About:


Leave a feedback about this
TRENDING NEWS

sc-sets-aside-order-declaring-man-as-juvenile-on-basis-of-school-certificate
Trending Judiciary
SC sets aside order declaring man as juvenile on basis of school certificate [Read Judgment]

SC: School certificate from private school not valid proof of age, sets aside order declaring murder accused as juvenile.

04 August, 2025 11:24 AM
sc-grants-4-weeks-time-to-centre-to-frame-guidelines
Trending Judiciary
SC grants 4 weeks time to Centre to frame guidelines to ensure pedestrians right to use footpath

SC gives Centre 4 weeks to frame guidelines ensuring pedestrians’ right to obstruction-free, accessible footpaths under Article 21.

04 August, 2025 11:41 AM

TOP STORIES

a-new-dawn-in-indias-criminal-justice-system-replacing-colonial-shackles-with-indigenous-legal-reforms
Trending Vantage Points
A New Dawn in India’s Criminal Justice System: Replacing Colonial Shackles with Indigenous Legal Reforms

This research paper examines India’s transition from IPC, CrPC, and IEA to BNS, BNSS, and BSA, emphasizing victim-centric and technology-driven justice reforms.

30 July, 2025 12:41 PM
your-conduct-does-not-inspire-confidence-sc-reserves-judgment-on-justice-yashwant-varmas-plea
Trending Judiciary
‘Your Conduct Does Not Inspire Confidence’: SC Reserves Judgment on Justice Yashwant Varma’s Plea

CJI can recommend removal of a judge in cases of grave misconduct, SC says; clarifies CJI isn’t a mere post office & Parliament has final say.

30 July, 2025 04:14 PM
cricket-stadium-would-be-required-sc-slams-tn-govt-again-for-roping-2000-accused-500-witnesses
Trending Judiciary
'Cricket stadium would be required,' SC slams TN govt again for roping 2000 accused, 500 witnesses in trial against Senthil Balaji

SC slams TN govt for implicating 2,000 accused & 500 witnesses in Senthil Balaji cash-for-jobs case, says trial needs a cricket stadium to fit all.

30 July, 2025 05:20 PM
accident-on-way-to-office-and-return-to-be-covered-for-compensation-under-ec-act-sc
Trending Judiciary
Accident on way to office and return to be covered for compensation under EC Act: SC [Read Judgment]

SC: Accidents while commuting to and from work covered under Employees’ Compensation Act, 1923; ruling gives retrospective effect to benefit employees.

30 July, 2025 05:28 PM

ADVERTISEMENT


Join Group

Signup for Our Newsletter

Get Exclusive access to members only content by email