https://www.taxtmi.com/caselaws?id=88582 Administrative instructions limiting an Assistant Collector's adjudication power by monetary threshold were treated as lacking statutory basis, so they could not defeat jurisdiction over a Modvat credit demand under Rule 57-I. The Tribunal also noted departmental clarification that Modvat matters not involving the longer limitation period could be adjudicated by the Assistant Commissioner without any monetary constraint. On that reasoning, the jurisdictional objection was rejected and the Commissioner (Appeals) was found to have erred in setting aside the Assistant Collector's orders. en-us Wed, 11 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88582 Administrative instructions limiting an Assistant Collector's adjudication power by monetary threshold were treated as lacking statutory basis, so they could not defeat jurisdiction over a Modvat credit demand under Rule 57-I. The Tribunal also noted departmental clarification that Modvat matters not involving the longer limitation period could be adjudicated by the Assistant Commissioner without any monetary constraint. On that reasoning, the jurisdictional objection was rejected and the Commissioner (Appeals) was found to have erred in setting aside the Assistant Collector's orders. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88582