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Central Excise - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Jurisdiction to pass an adjudication order - monetary limit - ...


Board Circular on Monetary Limits is Administrative, Doesn't Override Central Excise Officers' Statutory Powers Under Excise Act.

March 19, 2013

Case Laws     Central Excise     AT

Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative order and it is meant for smooth and efficient running of the administration. Such circular cannot take away the power vested on a Central Excise officer under the provisions of the Central Excise Act. - AT

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