Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 154 - HC - Central ExciseBeyond jurisdiction- The Deputy Commissioner (Central Excise) issued demand order after finding shortage of finished goods and raw material. Commisiioner (Appeals) and Tribunal set aside the order on the basis that as per circular of the Board, only Additional Commissioner is to deal with the matter involving suppression of facts or contravention of rules. Court confirmed the demand mentioning the decision of the Hon'ble Supreme Court that the circular of the Board could not have the effect to nullify the statutory power under Section 11A of the Act.
|