https://www.taxtmi.com/caselaws?id=97224 Administrative circulars cannot curtail adjudicatory jurisdiction conferred by the statute and rules unless the enactment itself creates such a bar. A circular relied on by the Revenue was treated only as an administrative instruction, and it did not prohibit a Deputy Commissioner from adjudicating cases involving allegations of fraud, collusion or wilful misstatement under the Central Excise framework. The objection that only a Commissioner or Additional Commissioner could decide such matters was not accepted as a legal limitation on jurisdiction, and the challenge to the Deputy Commissioner's competence was rejected. en-us Tue, 14 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 14:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97224 Administrative circulars cannot curtail adjudicatory jurisdiction conferred by the statute and rules unless the enactment itself creates such a bar. A circular relied on by the Revenue was treated only as an administrative instruction, and it did not prohibit a Deputy Commissioner from adjudicating cases involving allegations of fraud, collusion or wilful misstatement under the Central Excise framework. The objection that only a Commissioner or Additional Commissioner could decide such matters was not accepted as a legal limitation on jurisdiction, and the challenge to the Deputy Commissioner's competence was rejected. Case-Laws Central Excise Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97224