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2017 (6) TMI 573 - HC - Central ExciseBenefit of N/N. 287/1986, as amended by N/N. 8/1992 dated 01.03.1992, N/N. 120/1984, and N/N. 94/1989-CE dated 01.03.1989 - It appears that the Department, upon verification, came to a prima facie conclusion that IOCL had misclassified certain products and consequently, wrongly, availed the benefit of the 1989 Notification - whether the subject products fell in the category of "lubricating oil/grease" or "lubricating preparations". Held that: - It is well settled that the issues pertaining to jurisdiction can be raised at any stage and even in collateral proceedings. The instant proceedings are the proceedings, which, in fact, emanate from the SCN issued in December 1992 - there was no reason for the Tribunal not to entertain the objection and decide the matter, accordingly, since, the very basis and the foundation of the entire proceedings initiated by the Revenue was in jeopardy. It is, in these circumstances, that the Tribunal did not proceed to adjudicate upon the merits of the matter and, in our opinion, quite correctly so, as on jurisdiction, it came to a conclusion that the SCN, based on which proceeding against IOCL had been triggered, was not viable in law. There could be no acquiescence, where, the issue involved pertains to jurisdiction. Appeal dismissed - decided against appellant.
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