https://www.taxtmi.com/caselaws?id=83451 An adjudication made after Board Circular No. 3/92 was without jurisdiction because cases involving fraud and extended limitation had to be adjudicated by the Collector, not the Additional Collector. The defect required the matter to be reconsidered by the competent authority with observance of natural justice, and the case was remitted for fresh adjudication in accordance with law. en-us Fri, 17 Sep 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83451 An adjudication made after Board Circular No. 3/92 was without jurisdiction because cases involving fraud and extended limitation had to be adjudicated by the Collector, not the Additional Collector. The defect required the matter to be reconsidered by the competent authority with observance of natural justice, and the case was remitted for fresh adjudication in accordance with law. Case-Laws Central Excise Fri, 17 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83451