https://www.taxtmi.com/caselaws?id=73336 The Tribunal majority held that the Collector of Central Excise, Allahabad, had jurisdiction to issue the show cause notice and pass the adjudication order, despite dissenting opinion arguing otherwise. The show cause notice was deemed illegal, leading to the goods being returned to the Appellant. The penalty imposed was considered valid even when goods were not physically available for confiscation. Regarding jurisdiction, the majority held that lower authorities retained jurisdiction, while the dissenting opinion found the adjudication without jurisdiction. The Tribunal referred key legal questions to the High Court at Allahabad for further consideration. en-us Wed, 24 Aug 1983 00:00:00 +0530 Tue, 31 May 2011 11:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73336 The Tribunal majority held that the Collector of Central Excise, Allahabad, had jurisdiction to issue the show cause notice and pass the adjudication order, despite dissenting opinion arguing otherwise. The show cause notice was deemed illegal, leading to the goods being returned to the Appellant. The penalty imposed was considered valid even when goods were not physically available for confiscation. Regarding jurisdiction, the majority held that lower authorities retained jurisdiction, while the dissenting opinion found the adjudication without jurisdiction. The Tribunal referred key legal questions to the High Court at Allahabad for further consideration. Case-Laws Central Excise Wed, 24 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73336