https://www.taxtmi.com/caselaws?id=166612 An order passed by an authority lacking territorial jurisdiction is a nullity and cannot be sustained by consent, waiver, or failure to raise an earlier objection. Once the appellate authority found that the original adjudicating authority had no jurisdiction, it had to quash that order rather than modify it on merits; the proper course was remand for fresh adjudication by the competent authority. A jurisdictional defect remained fatal despite the appellants' earlier silence, because jurisdiction cannot be conferred by acquiescence. The impugned order was therefore set aside and the matter remitted for de novo consideration by the proper authority. en-us Thu, 15 Sep 1983 00:00:00 +0530 Sat, 11 Oct 2014 13:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166612 An order passed by an authority lacking territorial jurisdiction is a nullity and cannot be sustained by consent, waiver, or failure to raise an earlier objection. Once the appellate authority found that the original adjudicating authority had no jurisdiction, it had to quash that order rather than modify it on merits; the proper course was remand for fresh adjudication by the competent authority. A jurisdictional defect remained fatal despite the appellants' earlier silence, because jurisdiction cannot be conferred by acquiescence. The impugned order was therefore set aside and the matter remitted for de novo consideration by the proper authority. Case-Laws Central Excise Thu, 15 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166612