https://www.taxtmi.com/caselaws?id=44297 A statutory transfer of pending excise adjudication from one Collectorate to a centralised authority was upheld as an administrative arrangement made for uniformity and expedition. The court treated the reassignment as not affecting the assessee's liability, because no merits determination or final civil consequence arose from the transfer itself. As the assessee had no vested right to be adjudicated only by a particular Collectorate, the audi alteram partem rule was not attracted at that stage. Prior notice was therefore not required before transferring the cases, and the challenge to the transfer failed. en-us Fri, 01 Sep 1995 00:00:00 +0530 Fri, 25 Jun 2010 13:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44297 A statutory transfer of pending excise adjudication from one Collectorate to a centralised authority was upheld as an administrative arrangement made for uniformity and expedition. The court treated the reassignment as not affecting the assessee's liability, because no merits determination or final civil consequence arose from the transfer itself. As the assessee had no vested right to be adjudicated only by a particular Collectorate, the audi alteram partem rule was not attracted at that stage. Prior notice was therefore not required before transferring the cases, and the challenge to the transfer failed. Case-Laws Central Excise Fri, 01 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44297