https://www.taxtmi.com/caselaws?id=217156 The Court dismissed the writ petition challenging the authority of the Central Board of Excise and Customs in designating a common Adjudicating Authority. The petitioner failed to justify the delay in approaching the Court after receiving transfer notices and had accepted the jurisdiction by participating in proceedings. Allegations of fraud in claiming input credits were highlighted, and the argument of hardships in inter-State transfers for adjudication was rejected. The Court upheld the authority of the Commissioner (Adjudication) Central Excise, Delhi as the Common Adjudicating Authority, dismissing the petitioner's jurisdictional issues and hardships claims. en-us Wed, 19 Sep 2012 00:00:00 +0530 Mon, 01 Oct 2012 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217156 The Court dismissed the writ petition challenging the authority of the Central Board of Excise and Customs in designating a common Adjudicating Authority. The petitioner failed to justify the delay in approaching the Court after receiving transfer notices and had accepted the jurisdiction by participating in proceedings. Allegations of fraud in claiming input credits were highlighted, and the argument of hardships in inter-State transfers for adjudication was rejected. The Court upheld the authority of the Commissioner (Adjudication) Central Excise, Delhi as the Common Adjudicating Authority, dismissing the petitioner's jurisdictional issues and hardships claims. Case-Laws Central Excise Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217156