2024 (5) TMI 212

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.... Aditya Singla, SSC for CBIC with Mr. Ritwik Saha, Mr. Raghav Bakshi, Mr. Anand Pandey, Mr. Harsh Bhatia and Ms. Charu Sharma, Advocates. For the Respondent: Dr. Seema Jain, Mr. Ajay K. Jain, Mr. Dushyant K Mahant and Mr. Vimlesh Kumar, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. The subject appeal impugns order dated 25.05.2023, passed by the Customs Excise and Service Tax Appe....

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....is raised by the respondent herein that the Revenue had not objected to the jurisdiction of the Tribunal to entertain the appeal against the Order-in-Appeal. 4. In M/S Sans Frontiers (supra), the Division Bench held that an order passed by a Court which did not have the subject matter jurisdiction to adjudicate the issue would be a nullity. No consent, waiver or acquiescence could confer jurisd....