https://www.taxtmi.com/caselaws?id=73252 A revisionary order cannot be sustained where the statutory notice initiating proceedings is defective and not issued in the manner required by law. The scheme required the Collector to form the requisite opinion and issue notice himself, with the affected person receiving proper notice within the prescribed framework. Here, the proceedings were initiated by a notice from the Assistant Collector, and the later notices also failed to satisfy the statutory requirement. That defect went to the root of jurisdiction, so the Collector's order was invalid, the order-in-appeal was set aside, and the review notice was discharged. en-us Wed, 10 Jun 1987 00:00:00 +0530 Mon, 30 May 2011 16:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73252 A revisionary order cannot be sustained where the statutory notice initiating proceedings is defective and not issued in the manner required by law. The scheme required the Collector to form the requisite opinion and issue notice himself, with the affected person receiving proper notice within the prescribed framework. Here, the proceedings were initiated by a notice from the Assistant Collector, and the later notices also failed to satisfy the statutory requirement. That defect went to the root of jurisdiction, so the Collector's order was invalid, the order-in-appeal was set aside, and the review notice was discharged. Case-Laws Central Excise Wed, 10 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73252