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TMI BlogAdjudicationX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply By KASTURI SETH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I - The Reply = 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supdt. and make the same answerable to the Supdt. - Reply By YAGAY andSUN - The Reply = Delegation of power always move downwards but not upwards. We endorse the view of Kasturi Sir. - Reply B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y DR.MARIAPPAN GOVINDARAJAN - The Reply = 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 authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. But the lower authority cannot adjudicate the SCN of the higher authority as rightly said by Shri Sethi and endorsed by Sri Yagay. - Adjudication - Query Started By: - Adarsh Gupta Dated:- 3-6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 Central Excise - Got 3 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... managementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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