https://www.taxtmi.com/caselaws?id=169980 The Court upheld that the Show Cause Notices survived for adjudication by the Commissioner of Central Excise, as the CESTAT's order did not quash them but indicated adjudication by the competent authority. Although no explicit remand was stated, the Court interpreted it as an implicit remand for fresh adjudication. The Court affirmed the Commissioner's jurisdiction to adjudicate the Show Cause Notices, dismissing the appeal and instructing timely adjudication within three months due to prolonged pendency since 1991. en-us Thu, 26 Dec 2013 00:00:00 +0530 Tue, 12 May 2015 16:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169980 The Court upheld that the Show Cause Notices survived for adjudication by the Commissioner of Central Excise, as the CESTAT's order did not quash them but indicated adjudication by the competent authority. Although no explicit remand was stated, the Court interpreted it as an implicit remand for fresh adjudication. The Court affirmed the Commissioner's jurisdiction to adjudicate the Show Cause Notices, dismissing the appeal and instructing timely adjudication within three months due to prolonged pendency since 1991. Case-Laws Central Excise Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169980