https://www.taxtmi.com/caselaws?id=90796 Board instructions allocating adjudicatory powers under Central Excise were treated as administrative in character, and the Assistant Commissioner was competent to adjudicate a Modvat matter where the duty involved was within the prescribed limit under the circular then in force. The jurisdictional objection was therefore rejected because the adjudication order was passed within the period covered by the circular and the amount fell within the Assistant Commissioner's authority. As the appellate authority had not examined the merits, the matter was remanded to the Commissioner (Appeals) for fresh decision on merits after giving a hearing and passing a speaking order. en-us Thu, 03 Sep 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90796 Board instructions allocating adjudicatory powers under Central Excise were treated as administrative in character, and the Assistant Commissioner was competent to adjudicate a Modvat matter where the duty involved was within the prescribed limit under the circular then in force. The jurisdictional objection was therefore rejected because the adjudication order was passed within the period covered by the circular and the amount fell within the Assistant Commissioner's authority. As the appellate authority had not examined the merits, the matter was remanded to the Commissioner (Appeals) for fresh decision on merits after giving a hearing and passing a speaking order. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90796