TMI Blog1998 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ndaram, Member (J)]. The issue for determination in this batch of Cases is as to whether the Assistant Commissioner has jurisdiction to adjudicate cases involving duty amounts exceeding Rs. 50,000/-. The lower authority by whose order the Revenue is aggrieved, has held that the Asstt. Commissioner has no jurisdiction to adjudicate cases where the duty amount involved is more than Rs. 50,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) and remanded the matters for decisions on merits (Order No. A/188-213/98-NB and A/213-F/98-NB, dated 19-3-1998). This order of the Tribunal has been subsequently followed in a number of cases. 3. The ld. Counsel, Shri Ashok Sagar, draws our attention to the Tribunal s decision [1998 (99) E.L.T. 390] in the case of CCE, Chandigarh v. J.K. Textiles Ltd., in which the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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