https://www.taxtmi.com/caselaws?id=80231 The Appellate Tribunal held that post the amendment to Section 11A of the Central Excises and Salt Act, 1944, only the Collector of Central Excise had jurisdiction to adjudicate matters involving the longer period of limitation. The Assistant Collector of Central Excise was found to lack jurisdiction in such cases. Consequently, the order of the Assistant Collector imposing duty liability was set aside, affirming the Collector of Central Excise's competence for adjudications post-amendment. The appeal was dismissed, upholding the jurisdictional limitations of the Assistant Collector of Central Excise. en-us Fri, 16 Jun 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80231 The Appellate Tribunal held that post the amendment to Section 11A of the Central Excises and Salt Act, 1944, only the Collector of Central Excise had jurisdiction to adjudicate matters involving the longer period of limitation. The Assistant Collector of Central Excise was found to lack jurisdiction in such cases. Consequently, the order of the Assistant Collector imposing duty liability was set aside, affirming the Collector of Central Excise's competence for adjudications post-amendment. The appeal was dismissed, upholding the jurisdictional limitations of the Assistant Collector of Central Excise. Case-Laws Central Excise Fri, 16 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80231