TMI Blog2010 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ard, 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. - 79 of 2005 - - - Dated:- 31-8-2010 - CORAM: HON'BLE MR. JUSTICE ADARSH KU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction?" 2. On checking by the Preventive Branch of the Central Excise Department on 2.7.1999, it was found that there was shortage of finished goods and raw material. Accordingly, proceedings were initiated and the adjudicating authority confirmed the demand and also imposed penalty. On appeal, the said order was set aside on the ground that as per circular of the Board dated 27.2.1997, only A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of definition of 'Central Excise Officer', the circular of the Board could not have the effect to nullify the statutory power under Section 11A of the Act. 5. In view of above, the matter is fully covered in favour of the revenue by above judgment of the Hon'ble Supreme Court. 6 Accordingly, we allow this appeal and set aside the orders of the Commissioner and the Tribunal and remand th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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