Adjudication

[Adarsh Gupta]

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.

[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.

[YAGAY andSUN]

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

[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.

AI Summary

Higher Authority Can Adjudicate Lower Officer's Show Cause Notice, But Not Vice Versa. Hierarchy Rules Apply. A query was raised about whether a Show Cause Notice (SCN) issued by a lower-ranked officer in Central Excise can be adjudicated by a higher-ranked officer and vice versa. The consensus among respondents is that while a higher authority can adjudicate an SCN issued by a lower authority, the reverse is not permissible. The delegation of power typically flows downward, meaning a lower authority cannot adjudicate an SCN issued by a higher authority. The responses emphasize adherence to the hierarchy based on monetary value and authority levels.