https://www.taxtmi.com/highlights?id=58909 Jurisdiction for passing adjudication order - when there is a clear observation of the hon’ble High Court in the present case itself that will prevail over the board circular which was relied upon by the learned Commissioner (Appeals) - the observation of hon’ble High Court will prevail over the board circular and according to which the Joint Commissioner has jurisdiction not only to issue the Show Cause Notice but also to adjudicate the same. - AT en-us Sat, 24 Jul 2021 12:08:38 +0530 Sat, 24 Jul 2021 12:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58909 Jurisdiction for passing adjudication order - when there is a clear observation of the hon’ble High Court in the present case itself that will prevail over the board circular which was relied upon by the learned Commissioner (Appeals) - the observation of hon’ble High Court will prevail over the board circular and according to which the Joint Commissioner has jurisdiction not only to issue the Show Cause Notice but also to adjudicate the same. - AT Highlights Central Excise Sat, 24 Jul 2021 12:08:38 +0530 https://www.taxtmi.com/highlights?id=58909