https://www.taxtmi.com/caselaws?id=110817 The Appellate Tribunal CESTAT, Mumbai held that the Superintendent of Central Excise lacked jurisdiction to issue show cause notices invoking specific provisions of the Central Excise Act. Relying on Board circulars, the Tribunal deemed the notices incompetent and quashed all subsequent proceedings up to the order of the Commissioner (Appeals). The appeals were allowed, but the department could proceed within legal bounds. The decision emphasized adherence to jurisdictional rules, invalidating actions beyond designated authority. The ruling upheld procedural compliance, ensuring actions align with legal frameworks and preserving fairness in the adjudicative process. en-us Wed, 07 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110817 The Appellate Tribunal CESTAT, Mumbai held that the Superintendent of Central Excise lacked jurisdiction to issue show cause notices invoking specific provisions of the Central Excise Act. Relying on Board circulars, the Tribunal deemed the notices incompetent and quashed all subsequent proceedings up to the order of the Commissioner (Appeals). The appeals were allowed, but the department could proceed within legal bounds. The decision emphasized adherence to jurisdictional rules, invalidating actions beyond designated authority. The ruling upheld procedural compliance, ensuring actions align with legal frameworks and preserving fairness in the adjudicative process. Case-Laws Central Excise Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110817