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    <title>1998 (4) TMI 197 - CEGAT, NEW DELHI</title>
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    <description>CEGAT considered whether an Assistant Commissioner could adjudicate duty disputes exceeding Rs. 50,000. It followed its earlier view that such adjudication, even if made by the Assistant Commissioner, was at most an administrative irregularity and did not amount to a jurisdictional defect or legal infirmity. On that basis, the jurisdictional objection was rejected, the impugned order was set aside, and the matters were remanded for de novo adjudication by the Commissioner (Appeals).</description>
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      <link>https://www.taxtmi.com/caselaws?id=88410</link>
      <description>CEGAT considered whether an Assistant Commissioner could adjudicate duty disputes exceeding Rs. 50,000. It followed its earlier view that such adjudication, even if made by the Assistant Commissioner, was at most an administrative irregularity and did not amount to a jurisdictional defect or legal infirmity. On that basis, the jurisdictional objection was rejected, the impugned order was set aside, and the matters were remanded for de novo adjudication by the Commissioner (Appeals).</description>
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