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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Validity of circular bearing No.145/56/95-CX - the power under ...


High Court Invalidates Circular 145/56/95-CX for Overstepping Authority u/s 37B, Lacking Jurisdictional Authority.

December 18, 2014

Case Laws     Central Excise     HC

Validity of circular bearing No.145/56/95-CX - the power under section 37B cannot be used to interfere with the exercise of quasi judicial power of adjudication and as the impugned circular is contrary to well settled principles, the impugned circular is bad for want of jurisdiction. - HC

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