https://www.taxtmi.com/caselaws?id=121235 Once a unit is debonded from EOU status and becomes a DTA unit, jurisdiction to adjudicate a show cause notice demanding Central Excise duty and denying Cenvat credit vests in the Central Excise authority, not the Customs authority. A circular limited to EOUs cannot sustain Customs adjudication after debonding, because the unit is no longer under Customs administration on the date of notice. The Customs adjudication was therefore held without jurisdiction, the order was set aside, and the matter was remanded to the competent Central Excise authority for fresh decision after effective hearing. en-us Mon, 12 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 16:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121235 Once a unit is debonded from EOU status and becomes a DTA unit, jurisdiction to adjudicate a show cause notice demanding Central Excise duty and denying Cenvat credit vests in the Central Excise authority, not the Customs authority. A circular limited to EOUs cannot sustain Customs adjudication after debonding, because the unit is no longer under Customs administration on the date of notice. The Customs adjudication was therefore held without jurisdiction, the order was set aside, and the matter was remanded to the competent Central Excise authority for fresh decision after effective hearing. Case-Laws Customs Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121235