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TMI Blog2016 (3) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... he principal manufacturer and discharging the excise duty on behalf of the principal manufacturer. 3. The Adjudicating Authority demanded differential duty and also imposed penalty on the grounds that the respondent has not discharged the duty as per the value on the sale price of the principal manufacturer. 4. On appeal, the Commissioner (Appeals) set aside the order on the preliminary ground on lack of jurisdiction by the Assistant Commissioner. Against this, the Revenue filed the appeal. 5. The Ld. AR submits that Assistant Commissioner has jurisdiction to decide all cases of valuation and classification. In this case the respondent, instead of discharging the duty on the correct value, they have paid duty as per the cost of raw mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity rejected the value and re-determined the value and demanded differential duty as per the sale price of the principal manufacturer. 9. We find that the issue is valuation dispute on the determination of the value of the goods manufactured and cleared by the respondent on behalf of the principal manufacturer. Therefore we hold that the Assistant Commissioner is competent to decide the valuation issue and demand the differential duty. 10. The respondent contention that the issue is covered under para 3A of Board Circular is not justified. On the identical issue the Hon'ble Supreme Court in the case of Pahwa Chemicals Pvt Ltd. vs. Commissioner of Central Excise, Delhi (supra) settled the issue and held that the order cannot be set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, for the purposes of better administration of levy and collection of duty and for purpose of classification of goods the Board may issue directions allocating certain types of works to certain Officers or classes of Officers. The Circulars relied upon are, therefore, nothing more than administrative directions allocating various types of works to various classes of Officers. These administrative directions cannot take away jurisdiction vested in a Central Excise Officer under the Act. At the highest all that can be said is Central Excise Officers, as a matter of propriety, must follow the directions and only deal with the work which has been allotted to them by virtue of these Circulars. But if an Officer still issues a notice or adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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