I am directed to refer to Board�s Letter F. No. 281/7/89-CX.6 dt 09/08/90 regarding above mentioned subject.

2.     Board has received the references regarding procedure to be followed in case prosecution to be launched where there is one Adjudicating Officer for number of factories located under jurisdiction of different Collectorates.

3.     The issue has been examined by Board. It has been decided that in types of cases mentioned above, following procedure should be followed:

 (i)    Whenever any Adjudicating Officer is entrusted with the work of adjudicating a case relating to more than one factory located under jurisdiction of different Collectorates, the concerned Adjudicating Collector shall apply his mind and give his finding on the fitness or otherwise of the case for launching prosecution.

 (ii)   After recording his finding he shall send the file or as the case may be parallel file to each jurisdictional Collector of Central Excise who shall apply his mind after going through the case record. His opinion shall be independent of the one already expressed by the concerned Adjudicating Collectors. He should record his reasons for the finding and forward the case records alongwith the finding of the Adjudicating Officer and his to the Principal Collector. This has to be done by each of the Collectors having jurisdiction over the factory and intending to launch prosecution.

 (iii)   In cases where prosecution is to be launched in the Head quarters of the registered office of the factory irrespective of the locations of other factories keeping in view the advice of the Attorney General it would be desirable to forward the case records along with opinion of principal Collectors to the Principal Office having jurisdiction over the factory nearest to the Head Office of the Corporate Office of the assessee.