https://www.taxtmi.com/caselaws?id=90468 The Court dismissed the Stay applications and upheld the Assistant Collector's jurisdiction in cases where duty amounts exceeded Rs. 50,000. It clarified that statutory Notifications granting Assistant Collectors unlimited powers prevailed over administrative Circulars, emphasizing adherence to statutory provisions over administrative directives. The Appeals were remanded to the Commissioner for reconsideration on merits, highlighting the distinction between administrative instructions and legal restrictions in determining adjudication powers. en-us Thu, 19 Mar 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90468 The Court dismissed the Stay applications and upheld the Assistant Collector's jurisdiction in cases where duty amounts exceeded Rs. 50,000. It clarified that statutory Notifications granting Assistant Collectors unlimited powers prevailed over administrative Circulars, emphasizing adherence to statutory provisions over administrative directives. The Appeals were remanded to the Commissioner for reconsideration on merits, highlighting the distinction between administrative instructions and legal restrictions in determining adjudication powers. Case-Laws Central Excise Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90468