https://www.taxtmi.com/caselaws?id=100840 A departmental circular governed adjudication of cases involving fraud, collusion, wilful misstatement, suppression of facts, and invocation of the extended period by assigning them to specified higher authorities within monetary limits. The text states that adjudication by the Joint Commissioner in such a matter was contrary to that circular and therefore without jurisdiction. On that basis, the impugned orders, including the appellate affirmation, could not stand and the matter was remanded for fresh adjudication by the competent authority. en-us Thu, 03 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 12:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100840 A departmental circular governed adjudication of cases involving fraud, collusion, wilful misstatement, suppression of facts, and invocation of the extended period by assigning them to specified higher authorities within monetary limits. The text states that adjudication by the Joint Commissioner in such a matter was contrary to that circular and therefore without jurisdiction. On that basis, the impugned orders, including the appellate affirmation, could not stand and the matter was remanded for fresh adjudication by the competent authority. Case-Laws Central Excise Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100840