https://www.taxtmi.com/caselaws?id=78257 The judgment highlights the importance of correctly indicating jurisdiction in appeal memoranda and assigning cases to the appropriate Bench from the outset. In this case, the matter was referred to a Division Bench due to the amount involved, but jurisdictional issues were not clarified during subsequent hearings. The Advocate for the respondent pointed out the lack of jurisdiction, supported by the Departmental Representative, leading the judgment to direct the registry to reassess and ensure the case is placed before the relevant Bench for further proceedings. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 13 May 2011 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78257 The judgment highlights the importance of correctly indicating jurisdiction in appeal memoranda and assigning cases to the appropriate Bench from the outset. In this case, the matter was referred to a Division Bench due to the amount involved, but jurisdictional issues were not clarified during subsequent hearings. The Advocate for the respondent pointed out the lack of jurisdiction, supported by the Departmental Representative, leading the judgment to direct the registry to reassess and ensure the case is placed before the relevant Bench for further proceedings. Case-Laws Central Excise Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78257