2021 (7) TMI 951

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..... present appeal, the revenue only raised the issue that the direction of the learned Commissioner (Appeals) in as much as demand of more than Rs. 2 Crores be made answerable to the Commissioner is not legal and correct, in view of the observation made by hon'ble Gujarat High Court in the order dated 02.08.2019 passed in the respondents Civil Application No.13128 of 2019. 2. Shri Dharmendra Kanjani, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the grounds of appeal. He submits that the hon'ble High Court in the judgment dated 02.08.2019 relying upon the hon'ble Supreme Court judgment in the case of PAHWA CHEMICALS PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE-DELHI, reported in 2005 (181) E .....

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..... ty to issue the Show Cause Notice and pass the adjudication order should be Commissioner. We find that the hon'ble High Court after relying on the hon'ble Supreme Court judgment in the case of PAHWA CHEMICALS PVT. LTD. (supra) gave a clear observation which is reproduced below:- "12. In view of the aforesaid, we are of the view that 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." From the above observation coupled with the judgment of the hon'ble Supreme Court in the case of PAHWA CHEMICALS PVT. LTD. (supra) it is almost concluded that merely on the basis of board's circular it cannot be said that the Joint Commissioner had no .....

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..... e present case also when there is a clear observation of the hon'ble High Court in the present case itself that will prevail over the board circular which was relied upon by the learned Commissioner (Appeals). 4.2 In this circumstances, we are of the view that the observation of hon'ble High Court will prevail over the board circular and according to which the Joint Commissioner has jurisdiction not only to issue the Show Cause Notice but also to adjudicate the same. 5. Accordingly, the impugned order is modified to the above extent and the revenue's appeal is allowed in the above terms. Since the appeal itself has been disposed off, the Stay Application becomes infructuous and accordingly stands disposed off. (Pronounced in the open cou .....

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