https://www.taxtmi.com/caselaws?id=123637 The Commissioner of Central Excise, Aurangabad lacked jurisdiction because the B-1 bond had been executed by the merchant-exporter with the Maritime Commissioner, Mumbai, who fell within the jurisdiction of the Commissioner of Central Excise, Mumbai-I. The impugned order was therefore without jurisdiction and was set aside. As the foundational order failed on jurisdictional grounds, the penalty imposed on the appellant could not survive and was also set aside. en-us Wed, 13 Feb 2008 00:00:00 +0530 Tue, 18 Sep 2012 16:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123637 The Commissioner of Central Excise, Aurangabad lacked jurisdiction because the B-1 bond had been executed by the merchant-exporter with the Maritime Commissioner, Mumbai, who fell within the jurisdiction of the Commissioner of Central Excise, Mumbai-I. The impugned order was therefore without jurisdiction and was set aside. As the foundational order failed on jurisdictional grounds, the penalty imposed on the appellant could not survive and was also set aside. Case-Laws Central Excise Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123637