https://www.taxtmi.com/caselaws?id=204021 Section 33 of the Central Excise Act permits adjudicatory powers to be conferred on a central excise officer, so a Joint Commissioner may exercise that power if validly authorised. The provision does not prescribe a mandatory mode of conferral, and a Board circular was treated as a permissible and valid method of delegation. A show cause notice or adjudication order is not vitiated merely because a sub-rule of Rule 25 is not specified, where the notice otherwise sets out the factual basis and no prejudice is shown. The governing principle is that procedural defects are not fatal without demonstrated prejudice. en-us Fri, 25 Feb 2011 00:00:00 +0530 Thu, 30 Jun 2011 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204021 Section 33 of the Central Excise Act permits adjudicatory powers to be conferred on a central excise officer, so a Joint Commissioner may exercise that power if validly authorised. The provision does not prescribe a mandatory mode of conferral, and a Board circular was treated as a permissible and valid method of delegation. A show cause notice or adjudication order is not vitiated merely because a sub-rule of Rule 25 is not specified, where the notice otherwise sets out the factual basis and no prejudice is shown. The governing principle is that procedural defects are not fatal without demonstrated prejudice. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204021