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    <title>2001 (3) TMI 198 - CEGAT, MUMBAI</title>
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    <description>The Tribunal accepted the preliminary objection on lack of jurisdiction raised by the applicants&#039; counsel. The appeals were allowed, and the case was remitted back to the Commissioner with the correct jurisdiction for re-adjudication. The appellants were directed to cooperate, and the stay applications were disposed of. The judgment emphasized the significance of adhering to designated jurisdictions specified in show cause notices and the legal consequences of jurisdictional errors in adjudication processes.</description>
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      <description>The Tribunal accepted the preliminary objection on lack of jurisdiction raised by the applicants&#039; counsel. The appeals were allowed, and the case was remitted back to the Commissioner with the correct jurisdiction for re-adjudication. The appellants were directed to cooperate, and the stay applications were disposed of. The judgment emphasized the significance of adhering to designated jurisdictions specified in show cause notices and the legal consequences of jurisdictional errors in adjudication processes.</description>
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