https://www.taxtmi.com/caselaws?id=74903 Pending excise proceedings for non-levy or short-levy stood transferred to the Collector of Central Excise under the 1985 amendment, so adjudication by the Assistant Collector after the transfer was without jurisdiction. An adjudication made by a forum lacking jurisdiction was ab initio void and non est, creating no legal consequence. Because such a void order did not attract res judicata, the competent authority could proceed to adjudicate the matter afresh. en-us Mon, 13 Mar 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74903 Pending excise proceedings for non-levy or short-levy stood transferred to the Collector of Central Excise under the 1985 amendment, so adjudication by the Assistant Collector after the transfer was without jurisdiction. An adjudication made by a forum lacking jurisdiction was ab initio void and non est, creating no legal consequence. Because such a void order did not attract res judicata, the competent authority could proceed to adjudicate the matter afresh. Case-Laws Central Excise Mon, 13 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74903