https://www.taxtmi.com/caselaws?id=87785 Assistant Commissioners could adjudicate Modvat credit matters only within the monetary ceiling of Rs. 50,000 under the applicable Board circular and adjudication framework, except in specified categories. Where the disputed amounts exceeded that limit and penalties were also imposed, the exercise of jurisdiction was treated as beyond the authority delegated by the statutory and administrative instructions. The remand order was therefore upheld, and the challenge failed because the adjudicating authority had acted outside its delegated monetary competence, leaving no surviving issue on merits. en-us Fri, 11 Jul 1997 00:00:00 +0530 Sat, 10 Sep 2011 13:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87785 Assistant Commissioners could adjudicate Modvat credit matters only within the monetary ceiling of Rs. 50,000 under the applicable Board circular and adjudication framework, except in specified categories. Where the disputed amounts exceeded that limit and penalties were also imposed, the exercise of jurisdiction was treated as beyond the authority delegated by the statutory and administrative instructions. The remand order was therefore upheld, and the challenge failed because the adjudicating authority had acted outside its delegated monetary competence, leaving no surviving issue on merits. Case-Laws Central Excise Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87785