9911796707
TMI Blog2012 (8) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of remand to the adjudicating authority to reconsider the issue afresh. - C/434-442, 472, 479-483/2011 - - - Dated:- 5-7-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri W. Christian, Adv., Shri S. Suriyanarayanan, Adv.: for Appellants Shri S.K. Mall, A.R. : for the Revenue. Per: M.V. Ravindran: After hearing both sides on the Stay Petitions filed by the vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad is without jurisdiction and authority, in the absence of any specific notification issued by the Board under Section 4 and/or 5 of the Customs Act, 1962 for the purpose of conducting adjudication of the impugned Show Cause Notice. b) The impugned Show Cause Notice is issued without jurisdiction and authority since DRI Zonal unit, Ahmedabad who had issued the Show Cause Notice, is not veste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (Ori.), has clearly held that if the jurisdiction to proceed in the matter is questioned, the jurisdiction point has to be decided first. 5. On careful consideration of the submissions made by both sides, we find that the appellant has been questioning the jurisdiction of the adjudicating authority to hear and dispose the matter as regards the Show Cause Notice F.No.DRI/SRU/INV-9/Pt-Sunshine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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