https://www.taxtmi.com/caselaws?id=212198 The Tribunal remanded the case to the Adjudicating Authority to determine the jurisdiction of the Deputy Commissioner (Preventive) Varanasi in issuing the Show Cause Notice regarding the violation of Notification No. 32/2005-Cus. The Tribunal emphasized that the jurisdiction issue could be raised at the appellate stage and needed resolution before proceeding further. The Appeals were disposed of by way of remand, allowing the Revenue to issue a fresh notice if lack of jurisdiction was found, and giving an opportunity to decide the matter accordingly. en-us Tue, 05 Jul 2011 00:00:00 +0530 Tue, 20 Mar 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212198 The Tribunal remanded the case to the Adjudicating Authority to determine the jurisdiction of the Deputy Commissioner (Preventive) Varanasi in issuing the Show Cause Notice regarding the violation of Notification No. 32/2005-Cus. The Tribunal emphasized that the jurisdiction issue could be raised at the appellate stage and needed resolution before proceeding further. The Appeals were disposed of by way of remand, allowing the Revenue to issue a fresh notice if lack of jurisdiction was found, and giving an opportunity to decide the matter accordingly. Case-Laws Central Excise Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212198