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of <h1>CEGAT Rules Against Jurisdiction Limit in Duty Cases Over 50K</h1> <h3>COLLECTOR OF CENTRAL EXCISE, JAIPUR Versus JK. CEMENT WORKS</h3> The Appellate Tribunal CEGAT, New Delhi held that circulars limiting the jurisdiction of Assistant Commissioners in cases involving duty amounts exceeding ... Adjudication The Appellate Tribunal CEGAT, New Delhi addressed the issue of jurisdiction of Assistant Commissioners in cases involving duty amounts exceeding Rs. 50,000. The Tribunal held that circulars limiting their powers are administrative and not legally binding. The Tribunal set aside the orders and remanded the cases for decisions on merits. The decision was subsequently followed in other cases. The Appeals were allowed by way of remand.
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