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TMI Blog2021 (7) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was held that it cannot be said that the Joint Commissioner had no jurisdiction to issue the Show Cause Notice and adjudicate the same. Following this principle in the 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) - 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. Application disposed off. - Excise Appeal No.10239 of 2020 - A/12288/2021 - Dated:- 23-7-2021 - MR. RAMESH NAIR , MEMBER (JUDICIAL) AND MR. RAJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no option except to follow this observation and decide the matter accordingly. However, the learned Commissioner (Appeals) even after taking note of this observation held that as per board s circular the case involved more than ₹ 2 Crores should be adjudicated by the Commissioner. This finding is contrary to the observation made by hon ble High Court therefore, the impugned order to this extent is not tenable. 3. Shri Hardik Modh, learned counsel appearing on behalf of the respondent reiterates the finding of the order of the Commissioner (Appeals). 4. We have carefully considered the submissions made by both the sides and perused the records. We find that in this case at this stage no merit is involved. The issue involved is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hon ble High Court judgment differed from it on the ground that the board s circular is binding on the departmental officer and according to the board s circular, only Commissioner is competent authority to issue Show Cause Notice and adjudicate the same if the amount involved is more than ₹ 2 Crores. 4.1 We do not agree with this finding of the learned Commissioner (Appeals) for the reason that in normal course the board s circular is binding on the departmental officer. However, in the present case itself when the hon ble High Court has given clear observation that too relying on the hon ble Supreme Court judgment in the case of PAHWA CHEMICALS PVT. LTD. (supra) that merely relying upon the board circular it cannot be said that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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