https://www.taxtmi.com/caselaws?id=91625 The Tribunal found that the Assistant Collector had the authority to adjudicate cases where duty exceeded Rs. 50,000, despite circulars restricting their powers. The Commissioner's dismissal of the appeals was overturned, and the cases were remanded for a thorough review on their merits, allowing the respondents to be heard in person. The Tribunal emphasized that notifications granting powers without limit to certain officers took precedence over circulars, and any excess of power by the Assistant Collector would be an administrative irregularity rather than a legal infirmity. en-us Tue, 26 May 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91625 The Tribunal found that the Assistant Collector had the authority to adjudicate cases where duty exceeded Rs. 50,000, despite circulars restricting their powers. The Commissioner's dismissal of the appeals was overturned, and the cases were remanded for a thorough review on their merits, allowing the respondents to be heard in person. The Tribunal emphasized that notifications granting powers without limit to certain officers took precedence over circulars, and any excess of power by the Assistant Collector would be an administrative irregularity rather than a legal infirmity. Case-Laws Central Excise Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91625