https://www.taxtmi.com/caselaws?id=51373 An order finalising a provisional central excise assessment was held unsustainable where the Superintendent lacked competence to do so. The appellate authority had not given a categorical finding on the challenge to that order, so the jurisdictional objection remained unresolved. Because the competence issue went to the validity of the assessment finalisation, the impugned order was set aside and the matter was remitted for fresh adjudication by the authority having jurisdiction, after giving the party an opportunity of hearing. en-us Mon, 11 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 13:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51373 An order finalising a provisional central excise assessment was held unsustainable where the Superintendent lacked competence to do so. The appellate authority had not given a categorical finding on the challenge to that order, so the jurisdictional objection remained unresolved. Because the competence issue went to the validity of the assessment finalisation, the impugned order was set aside and the matter was remitted for fresh adjudication by the authority having jurisdiction, after giving the party an opportunity of hearing. Case-Laws Central Excise Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51373