Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 904 - AT - Central ExciseJurisdiction - power of Superintendent of Central Excise to adjudicate the matter - SSI Exemption - Held that:- It is specifically stated in para 2 clause (i) of circular No. 1049/37/2016-CX dated 29.9.2016 that the Superintendent will not be having jurisdiction to adjudicate case involving taxability, classification, valuation etc. The Commissioner (Appeals) has rightly set aside the Order in Original passed by the Superintendent dated 16.2.2017 holding that Superintendent has no jurisdiction to decide the matter. Though the appellant has put forward arguments on merits of the case also, I find that since the order passed by the Commissioner (Appeals) is confined to the lack of jurisdiction by the Superintendent and the matter having been remanded for reconsideration, the said arguments on merits are premature to be considered at this stage. Appeal dismissed - decided against appellant.
|