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2003 (7) TMI 499 - CESTAT, MUMBAIExtract: .......e than Rs. 50,000/-, the departmental instructions are Administrative in nature. Under the Excise Acts or Rules, there is no such limit for adjudication by the Assistant Commissioner. The violation of administrative instructions cannot vitiate the proceedings under the Act or Rules. 7. emsp In view of the above discussions, the appeal is dismissed.
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