https://www.taxtmi.com/caselaws?id=410109 The Appellate Tribunal ruled in favor of the revenue, overturning the Commissioner (Appeals) decision. The Tribunal held that a Joint Commissioner, being a Central Excise Officer, had the authority to issue Show Cause Notices and adjudicate cases involving over Rs. 2 Crores, despite the Commissioner's direction. Emphasizing the precedence of judicial observations over board circulars, the Tribunal modified the impugned order, allowing the revenue's appeal and rendering the Stay Application moot. en-us Fri, 23 Jul 2021 00:00:00 +0530 Sat, 24 Jul 2021 09:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410109 The Appellate Tribunal ruled in favor of the revenue, overturning the Commissioner (Appeals) decision. The Tribunal held that a Joint Commissioner, being a Central Excise Officer, had the authority to issue Show Cause Notices and adjudicate cases involving over Rs. 2 Crores, despite the Commissioner's direction. Emphasizing the precedence of judicial observations over board circulars, the Tribunal modified the impugned order, allowing the revenue's appeal and rendering the Stay Application moot. Case-Laws Central Excise Fri, 23 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410109