https://www.taxtmi.com/caselaws?id=366575 The court held that Circular No.1022/10/2016-CX issued by the CBEC was ultra vires as it interfered with the discretion of quasi-judicial authorities, thus setting it aside. It was determined that such circulars cannot override the quasi-judicial powers of authorities under the Excise Act. The court allowed the petition, directing the parties back to the appellate jurisdiction for further decisions in accordance with the law, leaving the challenge on the merits of the show cause notice open for the Appellate Authority to decide. en-us Wed, 29 Aug 2018 00:00:00 +0530 Fri, 07 Sep 2018 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366575 The court held that Circular No.1022/10/2016-CX issued by the CBEC was ultra vires as it interfered with the discretion of quasi-judicial authorities, thus setting it aside. It was determined that such circulars cannot override the quasi-judicial powers of authorities under the Excise Act. The court allowed the petition, directing the parties back to the appellate jurisdiction for further decisions in accordance with the law, leaving the challenge on the merits of the show cause notice open for the Appellate Authority to decide. Case-Laws Central Excise Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366575