https://www.taxtmi.com/caselaws?id=109639 Allocation of work among Commissioners (Appeals) determines which appellate authority can validly hear and decide a matter; an order passed by an officer without such jurisdiction is legally unsustainable. The impugned order was found to have been made after the work allocation had taken effect, so the deciding Commissioner (Appeals) lacked jurisdiction. That jurisdictional defect went to the root of the decision, requiring the order to be set aside and the matter remanded to the jurisdictional Commissioner (Appeals) for fresh consideration. en-us Thu, 28 Aug 2003 00:00:00 +0530 Wed, 11 Apr 2012 11:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109639 Allocation of work among Commissioners (Appeals) determines which appellate authority can validly hear and decide a matter; an order passed by an officer without such jurisdiction is legally unsustainable. The impugned order was found to have been made after the work allocation had taken effect, so the deciding Commissioner (Appeals) lacked jurisdiction. That jurisdictional defect went to the root of the decision, requiring the order to be set aside and the matter remanded to the jurisdictional Commissioner (Appeals) for fresh consideration. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109639