https://www.taxtmi.com/caselaws?id=325081 Administrative circulars cannot curtail jurisdiction vested by the taxing statute in the proper excise officer to issue notice and adjudicate valuation disputes. In a job-work clearance matter where value was redetermined with reference to the principal manufacturer's sale price, the Assistant Commissioner remained competent to determine differential duty and penalty. The Commissioner (Appeals) erred in setting aside the adjudication order solely on lack of jurisdiction without examining the merits, because the statutory scheme empowered the officer to decide the valuation controversy. en-us Mon, 01 Feb 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325081 Administrative circulars cannot curtail jurisdiction vested by the taxing statute in the proper excise officer to issue notice and adjudicate valuation disputes. In a job-work clearance matter where value was redetermined with reference to the principal manufacturer's sale price, the Assistant Commissioner remained competent to determine differential duty and penalty. The Commissioner (Appeals) erred in setting aside the adjudication order solely on lack of jurisdiction without examining the merits, because the statutory scheme empowered the officer to decide the valuation controversy. Case-Laws Central Excise Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325081