https://www.taxtmi.com/caselaws?id=119302 A show cause notice alleging clandestine removal of excisable goods, non-payment of duty and suppression of facts in statutory records had to be issued by the officer vested with the prescribed higher jurisdiction under the applicable departmental instructions. Because the notice was issued by a Deputy Commissioner instead of the required Additional Commissioner, the jurisdictional objection succeeded and the notice was treated as invalid. The ratio is that, where the allegations themselves disclose clandestine removal and intent to evade duty, jurisdiction must conform to the prescribed hierarchy; a notice issued by a lower authority is without authority. en-us Tue, 21 Sep 2004 00:00:00 +0530 Tue, 10 Jul 2012 12:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119302 A show cause notice alleging clandestine removal of excisable goods, non-payment of duty and suppression of facts in statutory records had to be issued by the officer vested with the prescribed higher jurisdiction under the applicable departmental instructions. Because the notice was issued by a Deputy Commissioner instead of the required Additional Commissioner, the jurisdictional objection succeeded and the notice was treated as invalid. The ratio is that, where the allegations themselves disclose clandestine removal and intent to evade duty, jurisdiction must conform to the prescribed hierarchy; a notice issued by a lower authority is without authority. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119302