https://www.taxtmi.com/caselaws?id=219380 An adjudication order passed without a valid assignment of the show cause notice to the deciding Commissioner was held unsustainable. The notice had been assigned to another Commissioner, and the notification relied on by the adjudicating Commissioner did not establish any lawful assignment to him. The later withdrawal of the earlier appointed adjudicating Commissioner did not cure the defect because no other competent authority had been validly appointed to decide the notice. The impugned order was therefore without jurisdiction and was set aside, with the appeals allowed. en-us Tue, 06 Nov 2012 00:00:00 +0530 Mon, 06 May 2013 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219380 An adjudication order passed without a valid assignment of the show cause notice to the deciding Commissioner was held unsustainable. The notice had been assigned to another Commissioner, and the notification relied on by the adjudicating Commissioner did not establish any lawful assignment to him. The later withdrawal of the earlier appointed adjudicating Commissioner did not cure the defect because no other competent authority had been validly appointed to decide the notice. The impugned order was therefore without jurisdiction and was set aside, with the appeals allowed. Case-Laws Customs Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219380