1998 (4) TMI 197

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..... Lakshmikumaran, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The only issue for determination in these above appeals is the jurisdiction of the Assistant Collector to adjudicate cases in which the duty amount involved is more than Rs. 50,000/-. The lower appellate authority has held that the adjudicating authority viz. Assistant Commissioner has exceeded his j .....

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..... xceeding Rs. 50,000/-. The Tribunal has remanded the matters for decision on merits to the Commissioner (Appeals). 3. One of the respondents viz. Shree Cements is represented by Shri V. Lakshmikumaran, who reiterates the findings contained in the impugned order. 4. We have considered the rival submissions and perused the order referred to by the learned DR and find that it squarely cov .....

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