https://www.taxtmi.com/caselaws?id=370561 A Superintendent lacked jurisdiction to adjudicate a dispute involving taxability because the governing circular restricted that officer's authority in matters of taxability, classification and valuation. The original order was therefore treated as beyond jurisdiction on the taxability issue. The Commissioner (Appeals) correctly confined the matter to that jurisdictional defect and remanded it for reconsideration by the proper officer. Arguments on the merits were premature at that stage, since the matter had not yet been validly adjudicated by the competent authority. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 20 Nov 2018 07:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370561 A Superintendent lacked jurisdiction to adjudicate a dispute involving taxability because the governing circular restricted that officer's authority in matters of taxability, classification and valuation. The original order was therefore treated as beyond jurisdiction on the taxability issue. The Commissioner (Appeals) correctly confined the matter to that jurisdictional defect and remanded it for reconsideration by the proper officer. Arguments on the merits were premature at that stage, since the matter had not yet been validly adjudicated by the competent authority. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370561