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2018 (9) TMI 747 - HC - Central ExciseJurisdiction - Whether in the facts and circumstances of the case and in law was the Tribunal justified in holding that the Commissioner (Appeals) has exercised the powers under Rule 96ZM of the Central Excise Rules, 1944 (“the Rules”) without going into the jurisdiction of the Joint Commissioner to pass the original order? Held that:- As it is in defiance of the provisions of Section 11A of the Act which at the relevant time only empowered the Collector to adjudicate a notice of demand invoking the proviso of Section 11A of the Act. This issue of jurisdiction goes to the root of the dispute and in the absence of the Tribunal reversing the finding of the Commissioner of Central Excise (Appeals) as recorded in the order dated 14th October 2008, no occasion to give further directions to the original authority can arise. There is no occasion to answer the proposed question of law. It would be appropriate that the impugned order dated 30th March 2007 of the Tribunal is set aside and the issue restored for fresh disposal in accordance with law - appeal disposed off.
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