https://www.taxtmi.com/caselaws?id=286511 Section 37B of the Central Excise Act permits instructions for uniformity but does not allow departmental circulars to direct a particular assessment or displace the statutory adjudicatory power of the excise ; where a circular conflicts with the Act, the statute prevails. The article also states that writ interference with a show cause notice is exceptional and is justified only for patent lack of jurisdiction, incompetence, mala fides, or clear statutory violation. In the absence of such grounds, the noticee should raise objections before the adjudicating authority and let the matter be decided 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 Section 37B of the Central Excise Act permits instructions for uniformity but does not allow departmental circulars to direct a particular assessment or displace the statutory adjudicatory power of the excise ; where a circular conflicts with the Act, the statute prevails. The article also states that writ interference with a show cause notice is exceptional and is justified only for patent lack of jurisdiction, incompetence, mala fides, or clear statutory violation. In the absence of such grounds, the noticee should raise objections before the adjudicating authority and let the matter be decided on merits. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286511