https://www.taxtmi.com/caselaws?id=123596 The Tribunal found that the Commissioner of Central Excise, Kolkata-I lacked jurisdiction to confirm duty demand and impose a penalty due to the improper appointment of Shri C.M. Mehra. The Tribunal emphasized the necessity of appointing officials through Gazette Notification to lawfully exercise statutory duties. As a result, the Tribunal upheld the Appeal, waived the predeposit requirement, and set aside the impugned Order, underscoring the importance of adherence to legal procedures for both tax officials and taxpayers. The decision was based on established legal principles regarding jurisdiction and appointment procedures under the Central Excise Act and Rules. en-us Thu, 04 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123596 The Tribunal found that the Commissioner of Central Excise, Kolkata-I lacked jurisdiction to confirm duty demand and impose a penalty due to the improper appointment of Shri C.M. Mehra. The Tribunal emphasized the necessity of appointing officials through Gazette Notification to lawfully exercise statutory duties. As a result, the Tribunal upheld the Appeal, waived the predeposit requirement, and set aside the impugned Order, underscoring the importance of adherence to legal procedures for both tax officials and taxpayers. The decision was based on established legal principles regarding jurisdiction and appointment procedures under the Central Excise Act and Rules. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123596