2007 (8) TMI 307

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.... Shri Chetan Lama, JDR for the appellant. None for the respondents. [Order per: Mr. T. Anjaneyulu, Member (Judicial)]. - Heard learned JDR. The respondents were called absent. The Revenue is in appeal against the order passed by the Commissioner of Central Excise (Appeals), Indore. The learned JDR points out that the Commissioner of Central Excise (Appeals), Indore in the impugned order had....

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....ular No.66/88, dated 20.12.1988 from F.No.267/86/88-CX.8 and by virtue of decision reported 1989 (40) E.L.T. T-33, it has been observed that the Assistant Commissioner has no jurisdiction to issue show cause notice. Barring this, the Commissioner of Central Excise (Appeals) did not feel it necessary to go into the merits of the case. 4. In the present appeal, the respondents are engaged in the ....

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.... in holding that the Assistant Commissioner lacks jurisdiction in the monetary value of the subject matter and this requires re-adjudication. In respect of the second issue, wherein it was held that the Assistant Commissioner has no jurisdiction in issuing show cause notice, Circular No.66/88 from F.No.267/86/88-CX.8 dated 20.12.1988 very much empower Assistant Commissioner to issue show cause not....

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....tary jurisdiction as it was not in existence at the time of original adjudication. Therefore this finding is not sustainable and we set aside the same. We are also further convinced that circular No.3/92-CX.6, dated 14.5.1992 coupled with the decision of the Apex Court as cited above, that the departmental instructions conferring the jurisdiction on the departmental officers are only supplement th....