https://www.taxtmi.com/caselaws?id=93776 An adjudication made beyond the Assistant Collector's monetary jurisdiction could not be sustained because the duty demanded in each show cause notice exceeded the Board-prescribed limit. The appellate authority therefore had to set aside the order for lack of competence. Once that defect was found, the matter could not be left without further action; it had to be remanded for fresh adjudication by the proper authority, as setting aside the order without remand would amount to virtual quashing of the notices. The dispute was accordingly sent back for readjudication by the competent authority. en-us Thu, 20 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 17:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93776 An adjudication made beyond the Assistant Collector's monetary jurisdiction could not be sustained because the duty demanded in each show cause notice exceeded the Board-prescribed limit. The appellate authority therefore had to set aside the order for lack of competence. Once that defect was found, the matter could not be left without further action; it had to be remanded for fresh adjudication by the proper authority, as setting aside the order without remand would amount to virtual quashing of the notices. The dispute was accordingly sent back for readjudication by the competent authority. Case-Laws Central Excise Thu, 20 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93776