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Adjudication, Central Excise

Issue Id: - 115043
Dated: 3-6-2019
By:- Adarsh Gupta
Adjudication

  • Contents

Can a SCN issued by a Superintendent, be adjudicated by a higher ranked officer or Vice versa i.e SCN issued by a AC, adjudicated by a lower ranked officer?

Regards,

Adarsh.

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Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 4-6-2019
By:- KASTURI SETHI

Higher authority can use the power of lower authority but lower authority cannot use the power of higher authority. Regarding adjudication, A.C. can issue SCN of the competency of the Supdt. and make the same answerable to the Supdt.


2 Dated: 6-6-2019
By:- YAGAY andSUN

Delegation of power always move downwards but not upwards. We endorse the view of Kasturi Sir.


3 Dated: 10-6-2019
By:- DR.MARIAPPAN GOVINDARAJAN

SCN is to be issed by the authorities according to the monetary value allotted. The Higher authorities, if required, adjudicate the SCN of the lower authority. But the lower authority cannot adjudicate the SCN of the higher authority as rightly said by Shri Sethi and endorsed by Sri Yagay.


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