https://www.taxtmi.com/caselaws?id=88664 Assistant Commissioners' adjudicatory power over duty demands above Rs. 50,000 was treated as governed by statutory notifications, not by Board circulars that were considered administrative in character. The Tribunal held that the circulars could not override the notifications issued under the excise law, which conferred powers for adjudication, confiscation and penalty according to the governing statutory provisions. Any excess in the exercise of jurisdiction was treated as an administrative irregularity rather than a fatal legal defect. The impugned orders were therefore set aside and the matters remanded to the appellate authority for fresh decision on merits after hearing the assessees. en-us Wed, 13 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88664 Assistant Commissioners' adjudicatory power over duty demands above Rs. 50,000 was treated as governed by statutory notifications, not by Board circulars that were considered administrative in character. The Tribunal held that the circulars could not override the notifications issued under the excise law, which conferred powers for adjudication, confiscation and penalty according to the governing statutory provisions. Any excess in the exercise of jurisdiction was treated as an administrative irregularity rather than a fatal legal defect. The impugned orders were therefore set aside and the matters remanded to the appellate authority for fresh decision on merits after hearing the assessees. Case-Laws Central Excise Wed, 13 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88664