1998 (5) TMI 71 - AT - Central Excise

Summary

The issue was whether the Assistant Commissioner has jurisdiction to adjudicate cases involving duty amounts exceeding Rs. 50,000. The Tribunal held that circulars limiting the Assistant Commissioners' powers are administrative and not legally binding. The Tribunal set aside the Commissioner's orders and remanded the cases for decisions on merits. The Appeals were allowed by way of remand.