Adjudication, Central Excise

[Adarsh Gupta]

Can a SCN issued by a Superintendent, be adjudicated by a higher ranked officer or Vice versa i.e SCN issued by a AC, adjudicated by a lower ranked officer?

Regards,

Adarsh.

Posts / Replies

[KASTURI SETHI]

Higher authority can use the power of lower authority but lower authority cannot use the power of higher authority. Regarding adjudication, A.C. can issue SCN of the competency of the Supdt. and make the same answerable to the Supdt.

[YAGAY andSUN]

Delegation of power always move downwards but not upwards. We endorse the view of Kasturi Sir.

[DR.MARIAPPAN GOVINDARAJAN]

SCN is to be issed by the authorities according to the monetary value allotted. The Higher authorities, if required, adjudicate the SCN of the lower authority. But the lower authority cannot adjudicate the SCN of the higher authority as rightly said by Shri Sethi and endorsed by Sri Yagay.