https://www.taxtmi.com/caselaws?id=80554 A jurisdictional objection to a show cause notice may be raised at the appellate stage because a defect going to the authority of the issuing officer affects the competence of the proceedings themselves. On the facts, the notices signed by an Assistant Director, Directorate of Anti-Evasion, were not shown to be supported by a valid empowering notification at the relevant time. The later notification appointing such officers as Central Excise Officers indicated that earlier notifications did not automatically cover that cadre. The notices were therefore without jurisdiction, and the adjudication proceedings founded on them were also invalid. en-us Tue, 22 May 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80554 A jurisdictional objection to a show cause notice may be raised at the appellate stage because a defect going to the authority of the issuing officer affects the competence of the proceedings themselves. On the facts, the notices signed by an Assistant Director, Directorate of Anti-Evasion, were not shown to be supported by a valid empowering notification at the relevant time. The later notification appointing such officers as Central Excise Officers indicated that earlier notifications did not automatically cover that cadre. The notices were therefore without jurisdiction, and the adjudication proceedings founded on them were also invalid. Case-Laws Central Excise Tue, 22 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80554