Joint Commissioner Can Issue Show-Cause Notice Even If Duty Exceeds Rs. 2 Crore; Circulars Don't Invalidate Authority.

Jurisdiction of Joint Commissioner to issue SCN - duty/tax involved in the present case exceeds ₹ 2 crore - By merely relying upon the circular, it cannot be said that the Joint Commissioner had no jurisdiction to issue the show-cause notice and adjudicate the same. .....

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