Supreme Court of India
M/s. Pahwa Chemicals Pvt. Ltd. v. Commissioner of Central Excise, Delhi
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From the headnote
Central Excise Act, 1944-Sections I IA, 2(b) & 37-Suppression of facts-Non-payment of duty-Proper officer to issue show-cause notice-Held, the Superintendent V.iho had issued the show-cause notices had jurisdiction to do so-Board Circulars are only administrative directions which cannot take away jurisdiction vested in a Central Excise Officer under the Act. Appellants were engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise Tariff Act, 1985. They claimed benefit of Notification No. I of 1993 as amended and Notification No.
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