https://www.taxtmi.com/caselaws?id=95770 A Board circular fixing a monetary limit for Assistant Commissioner adjudication under Section 11A of the Central Excise Act was treated as jurisdictional. Because the duty demand exceeded the prescribed limit and did not relate to approval of a classification list or price list, the Assistant Commissioner lacked competence to adjudicate. The jurisdictional objection was held to go to the root of the matter and could be raised at any stage. The adjudication therefore could not stand, and the matter lay before the competent adjudicating authority. en-us Wed, 15 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95770 A Board circular fixing a monetary limit for Assistant Commissioner adjudication under Section 11A of the Central Excise Act was treated as jurisdictional. Because the duty demand exceeded the prescribed limit and did not relate to approval of a classification list or price list, the Assistant Commissioner lacked competence to adjudicate. The jurisdictional objection was held to go to the root of the matter and could be raised at any stage. The adjudication therefore could not stand, and the matter lay before the competent adjudicating authority. Case-Laws Central Excise Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95770