Demand under Central Excise Act, 1944 —–––- The petitioner challenged SCN issued by the Additional Director General of GST Intelligence, Coimbatore Zonal Unit, Coimbatore, proposing to levy central excise duty with interest and penalty. The court observed that authority of the first respondent to issue the SCN cannot be questioned. Notification No.14/2017-Central Tax, dated 01.07.2017 gives power to Additional Director General/first respondent to issue SCN. The petitioner has been proceeded against for nonpayment of the Central Excise Duty on branded gold during the period from 01.03.2015 to 30.06.2017. Therefore, if the petitioner was liable to pay any duty under the repealed Act, namely, the Central Excise Act, 1944, certainly it was open to the authority to initiate action. This is because Section 174(2)(e) of the CGST Act enables the authority to do so. The demand of duty from the petitioner is above Rs.5.00 crores is apparent. The CBIC has authorised the Director General of CEI to issue general orders for assigning cases and for issuing SCNs. Therefore, the respondent is having the territorial jurisdiction to go into the issue.

Held that:- The Hon’ble High Court dismissed the petition and hold that the impugned SCN cannot be rejected as lacking in jurisdiction.