https://www.taxtmi.com/caselaws?id=48816 Pending extended-period excise proceedings stood transferred to the Collector of Central Excise on 27-12-1985 under section 8 of the Central Excises and Salt (Amendment) Act, 1985, so the Assistant Collector or Superintendent lacked jurisdiction to continue them. Any adjudication order passed by those officers after 26-12-1985 in such transferred matters was void ab initio, non est, and incapable of creating legal consequences. Because the order was made without inherent jurisdiction, the competent Collector was not required to first set it aside or review it before proceeding with the same matter. Such void orders did not limit the Collector's authority to act. en-us Wed, 24 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48816 Pending extended-period excise proceedings stood transferred to the Collector of Central Excise on 27-12-1985 under section 8 of the Central Excises and Salt (Amendment) Act, 1985, so the Assistant Collector or Superintendent lacked jurisdiction to continue them. Any adjudication order passed by those officers after 26-12-1985 in such transferred matters was void ab initio, non est, and incapable of creating legal consequences. Because the order was made without inherent jurisdiction, the competent Collector was not required to first set it aside or review it before proceeding with the same matter. Such void orders did not limit the Collector's authority to act. Case-Laws Central Excise Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48816