https://www.taxtmi.com/caselaws?id=96985 Amendment of Section 11A of the Central Excise Act did not divest the Assistant Commissioner of jurisdiction where the show cause notices had already been adjudicated and were later taken up again only under a High Court direction for re-adjudication. The trade notice on transfer of pending notices applied only to matters still pending, not to notices that had been decided earlier and merely required fresh consideration pursuant to judicial order. The Assistant Commissioner was therefore competent to pass the impugned order, and the Revenue's objection based on transfer of pending proceedings failed. en-us Tue, 09 May 2000 00:00:00 +0530 Fri, 13 Jan 2012 15:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96985 Amendment of Section 11A of the Central Excise Act did not divest the Assistant Commissioner of jurisdiction where the show cause notices had already been adjudicated and were later taken up again only under a High Court direction for re-adjudication. The trade notice on transfer of pending notices applied only to matters still pending, not to notices that had been decided earlier and merely required fresh consideration pursuant to judicial order. The Assistant Commissioner was therefore competent to pass the impugned order, and the Revenue's objection based on transfer of pending proceedings failed. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96985