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2017 (2) TMI 376 - AT - Central ExciseJurisdiction - Benefit of N/N. 214/86-CE dated 25th March 1986 - job-work - Held that: - this aspect was brought to the notice of the first appellate authority who was disinclined to accept that plea on the ground that ‘comity of courts’ suffices to confer jurisdiction on the adjudicating authority by relying on the decision of the Tribunal in Pushpit Steels Pvt Ltd v. Commissioner of Customs, Kochi [2000 (8) TMI 553 - CEGAT, CHENNAI] - The interpretation placed by the first appellate authority on this observation without benefit of the context led him to conclude that the authority that chooses to act first acquires primary jurisdiction to the exclusion of others. It is, in reality, to the contrary. The demand of duty from, and imposition of penalty upon, the appellant is beyond jurisdiction and must fail - appeal allowed - decided in favor of appellant.
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