TaxTMI 
TaxTMI 
1998 (5) TMI 245
X X X X Extracts X X X X
X X X X Extracts X X X X
....pellant. Shri Rajesh Kumar, Advocate, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The captioned 34 appeals were taken up together and heard together and since the issue in these appeals is the same, they are being disposed of by this common order. 2. The Commissioner dismissed the appeals on the ground that the Assistant Collector did not have powers to adjudicat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ollector/Commissioner. 6. Powers of adjudication of various officers of Central Excise are set out in Section 33 of Central Excise Act, 1944. Proviso to this section provides that "the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963) may, in the case of any officer performing the duties of an Assistant Collector of Central Excise, re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....goods and imposition of penalty without limit were conferred on the then Assistant Collector (now Assistant Commissioner). 7. A question therefore arose whether the powers of the Assistant Collector are confined to cases involving duty as indicated in the circular issued from time to time or could they exercise the powers without limit as indicated in the notifications referred to above. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ions will have precedence. 10. We find that with the issue of these circulars, CBEC have administratively limited the powers of Assistant Collector and that exceeding these powers cannot be treated as legal infirmity. Exceeding these powers will at best be administrative irregularity. 11. In view of the above findings, we hold that the orders passed by the Assistant Collector do no....