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        Central Excise

        2000 (11) TMI 553 - AT - Central Excise

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        CEGAT Tribunal: Jurisdictional issue resolved. Assistant Commissioner lacked authority due to duty demand exceeding Rs. 50,000. The Appellate Tribunal CEGAT, New Delhi allowed the appeal, finding that the Assistant Commissioner lacked jurisdiction to adjudicate the matter due to ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            CEGAT Tribunal: Jurisdictional issue resolved. Assistant Commissioner lacked authority due to duty demand exceeding Rs. 50,000.

                            The Appellate Tribunal CEGAT, New Delhi allowed the appeal, finding that the Assistant Commissioner lacked jurisdiction to adjudicate the matter due to the duty demand exceeding Rs. 50,000, except for specific cases. The Tribunal referred to Circular No. 392-CX-6 and past case precedents, ultimately disposing of the appeal based on the jurisdictional issue.


                            The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the Assistant Commissioner lacked jurisdiction to adjudicate the matter involving a duty demand exceeding Rs. 50,000, except for cases related to classification or price list approval. The Tribunal cited Circular No. 392-CX-6 and previous case precedents to support its decision. The appeal was disposed of based on the jurisdictional issue.
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