https://www.taxtmi.com/caselaws?id=77245 The Tribunal set aside the impugned order of the Commissioner of Central Excise, Shillong, due to lack of jurisdiction following the creation of the Guwahati Central Excise Commissionerate. The case highlighted the importance of proper jurisdiction in adjudication proceedings, leading to the waiver of pre-deposit of duty and penalty. The matter was remanded to the Commissioner of Central Excise, Guwahati, for a fresh order, stressing the significance of adhering to the correct jurisdictional framework in legal proceedings. en-us Mon, 08 Feb 2010 00:00:00 +0530 Wed, 01 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77245 The Tribunal set aside the impugned order of the Commissioner of Central Excise, Shillong, due to lack of jurisdiction following the creation of the Guwahati Central Excise Commissionerate. The case highlighted the importance of proper jurisdiction in adjudication proceedings, leading to the waiver of pre-deposit of duty and penalty. The matter was remanded to the Commissioner of Central Excise, Guwahati, for a fresh order, stressing the significance of adhering to the correct jurisdictional framework in legal proceedings. Case-Laws Central Excise Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77245