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.

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.