https://www.taxtmi.com/caselaws?id=123526 The High Court directed the Tribunal to entertain the jurisdictional issue related to the authority issuing the notice. The Tribunal set aside the original order, emphasizing that adjudication should have been done by the Commissioner/Additional Commissioner as per Circular No. 299/15/97-CX. The Tribunal found that the Commissioner's subsequent order confirming duty and penalties lacked jurisdiction as there were no specific directions for re-adjudication. Consequently, the Tribunal set aside the impugned order and allowed the appeals with consequential relief to the appellants. en-us Mon, 03 Mar 2008 00:00:00 +0530 Mon, 11 Sep 2017 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123526 The High Court directed the Tribunal to entertain the jurisdictional issue related to the authority issuing the notice. The Tribunal set aside the original order, emphasizing that adjudication should have been done by the Commissioner/Additional Commissioner as per Circular No. 299/15/97-CX. The Tribunal found that the Commissioner's subsequent order confirming duty and penalties lacked jurisdiction as there were no specific directions for re-adjudication. Consequently, the Tribunal set aside the impugned order and allowed the appeals with consequential relief to the appellants. Case-Laws Central Excise Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123526