Jurisdiction for duty demand and prior appellate finality invalidated the departmental demand and appeal.

A duty demand raised by a Superintendent through DD-2 was treated as invalid because no proper show cause notice had been issued and the Superintendent had no jurisdiction to demand duty under Section 11A. The document also notes that the earlier appellate order had already been set aside by the Tribunal in the assessee's own appeal, making that determination conclusive on the issue; a subsequent departmental appeal on the same point was therefore irregular and contrary to the Act. The overall result described is that the demand failed and the departmental appeal had no merit.

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Issues: Whether the Superintendent could raise a duty demand by DD-2 without a show cause notice or jurisdiction under Section 11A, and whether the departmental appeal survived after the Tribunal had already set aside the earlier appellate order on the same issue.

Analysis: The earlier order of the Collector (Appeals) had already been set aside by the Tribunal in proceedings arising from the assessee's appeal, and that determination had become conclusive on the issue. In that situation, the subsequent proceedings initiated through the departmental appeal were held to be irregular and contrary to the Act. The demand raised by the Superintendent could not be treated as a valid confirmation of notice under Section 11A, since the Superintendent lacked jurisdiction to demand duty under that provision and no proper show cause notice had been issued.

Conclusion: The demand was invalid and the departmental appeal was without merit. The result was in favour of the assessee.

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