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2000 (11) TMI 553 - CEGAT, NEW DELHIExtract: .......f classification list or of price list. Under these circumstances, the Assistant Commissioner was not competent to adjudicate the matter since the demand of duty in this case is of Rs. 52 lakhs. In view of this monetary limit the matter could be adjudicated by the competent adjudicating authority. With these abservations this appeal is disposed of.
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