https://www.taxtmi.com/caselaws?id=381730 Jurisdiction for fresh adjudication after remand was upheld because the remand left the jurisdictional question open, the de novo circular required an authority of the same rank, and Section 12E allowed a superior Central Excise Officer to exercise subordinate powers. The plea of natural justice was rejected because the record showed that submissions were made and considered, and no fatal denial of hearing was established. As both objections failed, the matter was not treated as fit for writ interference and the petitioner was directed to pursue the statutory appellate remedy, with liberty to seek condonation of delay and exclusion of time where permissible. en-us Thu, 06 Jun 2019 00:00:00 +0530 Tue, 03 Dec 2019 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381730 Jurisdiction for fresh adjudication after remand was upheld because the remand left the jurisdictional question open, the de novo circular required an authority of the same rank, and Section 12E allowed a superior Central Excise Officer to exercise subordinate powers. The plea of natural justice was rejected because the record showed that submissions were made and considered, and no fatal denial of hearing was established. As both objections failed, the matter was not treated as fit for writ interference and the petitioner was directed to pursue the statutory appellate remedy, with liberty to seek condonation of delay and exclusion of time where permissible. Case-Laws Central Excise Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381730