https://www.taxtmi.com/caselaws?id=367011 The High Court set aside the Tribunal's order and remanded the issue for fresh disposal, emphasizing the importance of addressing jurisdictional issues in excise duty matters and ensuring adherence to statutory provisions. The Court found that the Joint Commissioner lacked jurisdiction to pass the original order, as only the Collector could adjudicate such notices at the relevant time. Consequently, the Court ruled that no further directions to the original authority were necessary, disposing of the appeal without costs. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367011 The High Court set aside the Tribunal's order and remanded the issue for fresh disposal, emphasizing the importance of addressing jurisdictional issues in excise duty matters and ensuring adherence to statutory provisions. The Court found that the Joint Commissioner lacked jurisdiction to pass the original order, as only the Collector could adjudicate such notices at the relevant time. Consequently, the Court ruled that no further directions to the original authority were necessary, disposing of the appeal without costs. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367011