https://www.taxtmi.com/caselaws?id=50300 Territorial jurisdiction of the Collector of Central Excise, Calcutta-I was challenged because the factories were outside his area and no notification under the Central Excise Rules, 1944 had been issued. The majority held that the proceedings stemmed from a common investigation, with seized documents at the head office within Calcutta-I and goods seized from units in West Bengal, so the objection was only to territorial competence and was waived because it was not raised before the adjudicating authority and the appellants participated in the proceedings. The absence of a specific notification was held not to invalidate the adjudication on the facts. The dissent took the opposite view on territorial power and consent. en-us Fri, 10 Nov 2000 00:00:00 +0530 Sat, 21 Aug 2010 10:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50300 Territorial jurisdiction of the Collector of Central Excise, Calcutta-I was challenged because the factories were outside his area and no notification under the Central Excise Rules, 1944 had been issued. The majority held that the proceedings stemmed from a common investigation, with seized documents at the head office within Calcutta-I and goods seized from units in West Bengal, so the objection was only to territorial competence and was waived because it was not raised before the adjudicating authority and the appellants participated in the proceedings. The absence of a specific notification was held not to invalidate the adjudication on the facts. The dissent took the opposite view on territorial power and consent. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50300