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2008 (10) TMI 44 - CESTAT KOLKATA
Commissioner has held that the impugned SCN “fails on the limited ground of jurisdiction” and he has thus disposed of the same “as without jurisdiction” - present Appeal by revenue on the basis of an authorization issued by the Committee of Chief Commissioners holding that the impugned order is not legal – Notifications in Official Gazette absent conferring jurisdiction – hence contention; of revenue that insistence on such notifications affecting revenue interest, is not acceptable