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<h1>Appellate Tribunal deems Show Cause Notice void due to jurisdiction issue under Central Excise Rules</h1> The Appellate Tribunal CEGAT allowed the appeal, finding the Show Cause Notice issued by the Range Supdt. to be void for lack of jurisdiction under Rule ... Demand of Modvat - Recovery of credit The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee as the Show Cause Notice (SCN) issued by the Range Supdt. was held to be void for lack of jurisdiction under Rule 57-I of the Central Excise Rules, 1944. The Tribunal found that the Range Supdt. was not the proper officer to issue the SCN, leading to the appeal being allowed and granting consequential relief to the appellants.