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2005 (4) TMI 68 - SC - Central ExciseWhether assesse were not entitled to the benefit of the notification for the period 1994-95 to 1997 and that after that period they were classifiable under Tariff Head 6807.90 instead of 6807.20 as classified by them? The notices had been issued by the Superintendent of Central Excise. Held that:- Nothing could be shown to us to indicate that blocks of the kind manufactured by the Appellants are used in pre-fabricated building. As there is no material on record it is clear that the blocks manufactured by the Appellants cannot fall under Tariff Item 6807.20. It must necessarily fall under Tariff Item 6807.90. Section 2(b) defines the "Central Excise Officer" and it is mentioned therein that any Officer of the Central Excise Department or any person who has been invested by the Board with any of the powers of the Central Excise Officer would be a Central Excise Officer. Thus, the Board has power to invest any Central Excise Officer or any other Officer with powers of Central Excise Officer. At the highest all that can be said is Central Excise Officers, as a matter of propriety, must follow the directions and only deal with the work which has been allotted to them by virtue of these Circulars. But if an Officer still issues a notice or adjudicates contrary to the Circulars it would not be a ground for holding that he had no jurisdiction to issue the show cause notice or to set aside the adjudication. Assessee appeal dismissed.
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