https://www.taxtmi.com/caselaws?id=100193 Show cause notices issued by a Range Superintendent were challenged as incompetent under the applicable Board circular, which was said to reserve that power to the Assistant Collector. The objection went to the root of the proceedings because any recovery or penalty founded on invalid notices could not be sustained. The adjudicating authority failed to record a finding on this jurisdictional issue, creating a material defect in the decision-making process. The order was therefore unsustainable for non-consideration of the competence objection, and the matter required fresh adjudication after deciding that issue. en-us Thu, 19 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100193 Show cause notices issued by a Range Superintendent were challenged as incompetent under the applicable Board circular, which was said to reserve that power to the Assistant Collector. The objection went to the root of the proceedings because any recovery or penalty founded on invalid notices could not be sustained. The adjudicating authority failed to record a finding on this jurisdictional issue, creating a material defect in the decision-making process. The order was therefore unsustainable for non-consideration of the competence objection, and the matter required fresh adjudication after deciding that issue. Case-Laws Central Excise Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100193