https://www.taxtmi.com/caselaws?id=107765 A jurisdictional objection to a notice under section 11A(1) of the Central Excise Act can be raised at the stay stage because competence of the issuing authority goes to the root of the proceedings. The plea is not confined to an earlier stage and may be taken while the matter is pending. On that basis, the tribunal treated the objection as having merit for interim relief and granted unconditional stay, waiving pre-deposit and recovery during the stay proceedings. en-us Tue, 29 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 14:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107765 A jurisdictional objection to a notice under section 11A(1) of the Central Excise Act can be raised at the stay stage because competence of the issuing authority goes to the root of the proceedings. The plea is not confined to an earlier stage and may be taken while the matter is pending. On that basis, the tribunal treated the objection as having merit for interim relief and granted unconditional stay, waiving pre-deposit and recovery during the stay proceedings. Case-Laws Central Excise Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107765