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2007 (8) TMI 307 - CESTAT, MUMBAIRevenue points out that Circular No.3/92-Cx.6 on which the Commissioner (A) has placed reliance in deciding the issue of jurisdiction, was not in force when the matter was adjudicated by the original authority - departmental instructions conferring the jurisdiction on the departmental officers are only supplement the procedural functioning in furtherance of administration but does not take away the rights nor cause any prejudice to the parties, if any irregularities committed – case remanded
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