https://www.taxtmi.com/caselaws?id=104330 A show cause notice issued by a Deputy Director, Anti-Evasion, was held to be without jurisdiction because the officer had not been shown to possess the requisite Central Excise authority during the relevant period. Mere association with the Anti-Evasion set-up did not confer power to issue the notice. As the initiating notice was unauthorized, the subsequent adjudication and penalty proceedings founded on it were also invalid in law, and the assessee succeeded on the jurisdictional objection. en-us Mon, 23 Jan 1995 00:00:00 +0530 Tue, 28 Feb 2012 16:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104330 A show cause notice issued by a Deputy Director, Anti-Evasion, was held to be without jurisdiction because the officer had not been shown to possess the requisite Central Excise authority during the relevant period. Mere association with the Anti-Evasion set-up did not confer power to issue the notice. As the initiating notice was unauthorized, the subsequent adjudication and penalty proceedings founded on it were also invalid in law, and the assessee succeeded on the jurisdictional objection. Case-Laws Central Excise Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104330