https://www.taxtmi.com/caselaws?id=384525 The Court upheld the jurisdiction of the Joint Commissioner to issue the Show Cause Notice and adjudicate it, emphasizing that statutory provisions override administrative circulars. The validity of the Show Cause Notice and subsequent adjudication by the Joint Commissioner was affirmed based on statutory provisions allowing any Central Excise Officer to conduct such proceedings. The Court advised the writ-applicant to pursue a statutory appeal before the Commissioner (Appeal) as an alternative remedy, disposing of the writ-application with liberty to pursue the appeal. en-us Fri, 02 Aug 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384525 The Court upheld the jurisdiction of the Joint Commissioner to issue the Show Cause Notice and adjudicate it, emphasizing that statutory provisions override administrative circulars. The validity of the Show Cause Notice and subsequent adjudication by the Joint Commissioner was affirmed based on statutory provisions allowing any Central Excise Officer to conduct such proceedings. The Court advised the writ-applicant to pursue a statutory appeal before the Commissioner (Appeal) as an alternative remedy, disposing of the writ-application with liberty to pursue the appeal. Case-Laws Central Excise Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384525