2006 (3) TMI 465

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....rder-in-Appeal No. 10/05 C.E., dated 31-1-2005 by which the Commissioner has dismissed the appeal on the ground that the matter should have been adjudicated only by the Commissioner or Addl. Commissioner and the Asst. Commissioner has erred in issuing the show cause notice and adjudicating the same, which is beyond the jurisdiction. Revenue points out to Section 11A of the Act which refers to "Cen....

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....e Commissioner (A)'s order setting aside the Order-in-Original on the ground that the Asst. Commissioner has no powers to adjudicate the matter. Section 11A has been amended and the words "Central Excise Officer" have been introduced therein to adjudicate the matter. The Board has issued the above noted Circular, which vests power on the Asst./Deputy Commissioner to adjudicate the proceedings invo....