https://www.taxtmi.com/caselaws?id=84584 The Tribunal set aside the impugned orders and allowed the appeal in a case concerning the recovery of excise duty paid under protest. The issue centered on the jurisdiction of the Central Excise officer to issue a show cause notice under Section 11A of the Central Excises and Salt Act, 1944, based on wilful misstatement and suppression of facts. The Tribunal ruled that the show cause notice issued by the Central Excise officer lacked jurisdiction, rendering the proceedings illegal. Lack of jurisdiction was deemed non-waivable, leading to the appeal's success and directing the Assistant Collector to implement the order within three months. en-us Thu, 09 Nov 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84584 The Tribunal set aside the impugned orders and allowed the appeal in a case concerning the recovery of excise duty paid under protest. The issue centered on the jurisdiction of the Central Excise officer to issue a show cause notice under Section 11A of the Central Excises and Salt Act, 1944, based on wilful misstatement and suppression of facts. The Tribunal ruled that the show cause notice issued by the Central Excise officer lacked jurisdiction, rendering the proceedings illegal. Lack of jurisdiction was deemed non-waivable, leading to the appeal's success and directing the Assistant Collector to implement the order within three months. Case-Laws Central Excise Thu, 09 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84584