/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
In C.C.E. & S.T.-Surat-I v. Palak Designer Diamond Jewellery [Excise Appeal No.10239 of 2020 decided on July 23, 2021] the revenue filed an appeal against Order-in-Appeal wherein the Commissioner (Appeals) remanded the matter on the ground of adjudication by the incompetent authority (Joint Commissioner), and on the ground of violation of principle of natural justice by relying on board’s circular.
Revenue contended that, the direction of the Commissioner (Appeals) in as much as demand of more than Rs. 2 Crores be made answerable to the Commissioner is not legal and correct in view of hon’ble Gujarat High Court in the Civil Application No.13128 of 2019 dated August 2, 2019.
The Hon’ble CESTAT, relied on the Hon’ble Supreme Court case of Pahwa Chemicals Pvt. Ltd. v. Commissioner Of Central Excise- Delhi [2005 (181) ELT 339 (SC)] and stated that merely on the basis of board’s circular it cannot be said that the Joint Commissioner had no jurisdiction to issue Show Cause Notice and adjudicate the same, so long the said officer is also Central Excise Officer in terms of Section 2(b) of Central Excise Act, 1944.
It is the settled law that when both board’s circular and the judgment of Court of law is prevailing and the judgment has contrary view than to the board circular in such case the Court’s judgment will prevail over the board circular.
Following this principle in the present case also when there is a clear observation of the hon’ble Gujarat High Court in the present case itself that will prevail over the board circular which was relied upon by the learned Commissioner (Appeals). Accordingly, the Joint Commissioner has jurisdiction not only to issue the Show Cause Notice but also to adjudicate the same.
Online GST Course by Bimal Jain
Recorded: Certified Advanced GST Course
Course Details: Certificate of Participation will be Provided, Free GST Updates on E-mail, WhatsApp, Telegram for 1 Year, Background Material and PPT will be Provided on the downloadable basis, Total 21 Recorded Sessions (60 Hours), will be available for 120 hours or 60 Days whichever expires earlier.
For Registration:- https://cutt.ly/hxjl5Cu
Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)
Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)
For Registration:- https://cutt.ly/pvw7mzl
For more details,
Call: +91-8076563802 | E-mail: intern@a2ztaxcorp.com | Web: www.a2ztaxcorp.in
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.
For a good control over your inventory, you need to have best practices in place. In this blog, we will talk about the best inventory management practices you can introduce to your business to enhance
Read More
The Government of India has introduced many schemes and incentives to help micro, small, and medium enterprises (MSMEs). These schemes, such as UDYAM registrations, ensure that MSMEs get easy credit..
Read More
Excel spreadsheets are a ubiquitous tool used in businesses of all sizes. They are used to store and manage a wide variety of data, from customer records to financial data to inventory information and
Read More
A good dashboard is like your business's command center in today's data-driven business world. It helps you keep an eye on everything that matters. To truly understand how your company is doing, here.
Read More
Excel spreadsheets are a common tool used in businesses for managing a wide range of data, like customer info, finances, and inventory. They're the go-to format for sharing transaction details in.....
Read More