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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Jurisdiction of Joint Commissioner to issue SCN - duty/tax ...


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

August 16, 2019

Case Laws     Central Excise     HC

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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