Jurisdiction - competency of the Additional Commissioner to ...

CESTAT Confirms Additional Commissioner's Authority to Adjudicate Under Finance and Excise Acts; Assessee's Appeal Dismissed.

February 8, 2024

Case Laws     Service Tax     AT

Jurisdiction - competency of the Additional Commissioner to adjudicate and finalize the assessment - CESTAT held that, the Commissioner (Appeals) has also considered this issue of jurisdiction of Additional Commissioner and referred to Section 83 of the Finance Act, 1994 and Section 12E of the Central Excise Act, 1944 to hold that the Additional Commissioner had jurisdiction to adjudicate the show cause notice issued by the Assistant Commissioner. Therefore, the grievance of the assessee on this issue discarded.

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