Sir, Please let me know that if a SCN has been issued by lower authority or in violation to the Circular. For example The Superintendent issued SCN with regards to classification of goods or exemption Notification. Then what.
Does SCN becomes viod or is legally tenable?
Thanks in advance
Debate on Validity of Show Cause Notice Under Central Excise Law: Jurisdiction vs. Merits of the Case A discussion on a forum addressed the validity of a Show Cause Notice (SCN) issued by a lower authority under Central Excise law. One participant argued that an SCN issued by an officer not competent to adjudicate is void, while others highlighted conflicting court decisions on this matter. It was suggested that the focus should be on the merits of the case, such as the classification of goods, rather than jurisdiction. Some noted that if a lower authority issues an SCN with the Commissioner's permission, it remains valid. The possibility of challenging the SCN through writ jurisdiction was also mentioned. (AI Summary)
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