Board Circular on Monetary Limits is Administrative, Doesn't Override Central Excise Officers' Statutory Powers Under Excise Act.

Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative order and it is meant for smooth and efficient running of the administration. Such circular cannot take away the power vested on a Central Excise officer under the provisions of the Central Excise Act. - AT .....

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