https://www.taxtmi.com/caselaws?id=83527 The Superintendent of Central Excise lacked jurisdiction to disallow Modvat credit under Rule 57G because the governing materials indicated that the competent authority was the Assistant Collector. An order affecting Modvat credit must be made by the officer vested with power under the applicable rules, and action taken by an unauthorised officer is void. The disallowance was therefore set aside as without authority, although the Department was left free to proceed lawfully before the competent authority within limitation. en-us Mon, 18 Jul 1994 00:00:00 +0530 Thu, 14 Jul 2011 10:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83527 The Superintendent of Central Excise lacked jurisdiction to disallow Modvat credit under Rule 57G because the governing materials indicated that the competent authority was the Assistant Collector. An order affecting Modvat credit must be made by the officer vested with power under the applicable rules, and action taken by an unauthorised officer is void. The disallowance was therefore set aside as without authority, although the Department was left free to proceed lawfully before the competent authority within limitation. Case-Laws Central Excise Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83527