https://www.taxtmi.com/caselaws?id=72269 Administrative circulars limiting Assistant Commissioners' adjudicatory power to cases below a monetary threshold could not override notifications issued under statutory authority. The Tribunal treated the higher-value adjudication as, at most, an administrative irregularity rather than a jurisdictional defect, following later reasoning that rejected annulment on that basis. The contrary view was distinguished. The impugned orders were therefore not set aside for want of jurisdiction, and the matters were remanded for fresh decision on merits after affording the parties an opportunity of hearing. en-us Wed, 13 May 1998 00:00:00 +0530 Mon, 16 May 2011 16:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72269 Administrative circulars limiting Assistant Commissioners' adjudicatory power to cases below a monetary threshold could not override notifications issued under statutory authority. The Tribunal treated the higher-value adjudication as, at most, an administrative irregularity rather than a jurisdictional defect, following later reasoning that rejected annulment on that basis. The contrary view was distinguished. The impugned orders were therefore not set aside for want of jurisdiction, and the matters were remanded for fresh decision on merits after affording the parties an opportunity of hearing. Case-Laws Central Excise Wed, 13 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72269