https://www.taxtmi.com/caselaws?id=251778 The Tribunal found that the adjudicating authority lacked jurisdiction to decide the matter regarding credit distribution. The appellant, a pharmaceutical manufacturer, distributed credit to units eligible for excise duty exemption under an area-based scheme. The dispute arose over the proportionate credit distribution for services consumed by units in specific locations. The Tribunal granted a stay, determining that eligibility for credit distribution hinged on resolving the jurisdiction issue. An unconditional waiver from pre-deposit of dues was granted, and the recovery was stayed pending an expedited final hearing due to significant revenue implications. en-us Mon, 11 Nov 2013 00:00:00 +0530 Sun, 28 Sep 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251778 The Tribunal found that the adjudicating authority lacked jurisdiction to decide the matter regarding credit distribution. The appellant, a pharmaceutical manufacturer, distributed credit to units eligible for excise duty exemption under an area-based scheme. The dispute arose over the proportionate credit distribution for services consumed by units in specific locations. The Tribunal granted a stay, determining that eligibility for credit distribution hinged on resolving the jurisdiction issue. An unconditional waiver from pre-deposit of dues was granted, and the recovery was stayed pending an expedited final hearing due to significant revenue implications. Case-Laws Central Excise Mon, 11 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251778