https://www.taxtmi.com/caselaws?id=286511 Under Central Excise law, administrative circulars issued for uniformity cannot override statutory adjudicatory powers or direct an officer to decide a particular assessment or matter in a prescribed manner. Where a circular conflicts with the Act or Rules, the statutory scheme governs and the officer must exercise the authority conferred by law. Writ jurisdiction ordinarily does not extend to interference with a show cause notice unless it is issued by an incompetent authority, involves a patent lack of jurisdiction, is tainted by mala fides, or contravenes statutory provisions. Noticees should raise objections before the adjudicating authority for determination on merits. en-us Fri, 18 Jan 2019 00:00:00 +0530 Mon, 02 Mar 2020 08:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286511 Under Central Excise law, administrative circulars issued for uniformity cannot override statutory adjudicatory powers or direct an officer to decide a particular assessment or matter in a prescribed manner. Where a circular conflicts with the Act or Rules, the statutory scheme governs and the officer must exercise the authority conferred by law. Writ jurisdiction ordinarily does not extend to interference with a show cause notice unless it is issued by an incompetent authority, involves a patent lack of jurisdiction, is tainted by mala fides, or contravenes statutory provisions. Noticees should raise objections before the adjudicating authority for determination on merits. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286511