https://www.taxtmi.com/caselaws?id=93646 The appellate authority set aside the Assistant Collector's orders for exceeding jurisdiction based on the Board's circular. The Tribunal affirmed the circular's binding nature on Central Excise Officers, including classification of steel products as bars. Amendments to the Central Excise Act allowed any officer to adjudicate, but the circular imposed monetary limits to avoid chaos. The cases were remanded for re-examination on merits to ensure justice, following the Orissa High Court's precedent. All appeals were allowed for re-examination by the competent authority. en-us Tue, 20 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93646 The appellate authority set aside the Assistant Collector's orders for exceeding jurisdiction based on the Board's circular. The Tribunal affirmed the circular's binding nature on Central Excise Officers, including classification of steel products as bars. Amendments to the Central Excise Act allowed any officer to adjudicate, but the circular imposed monetary limits to avoid chaos. The cases were remanded for re-examination on merits to ensure justice, following the Orissa High Court's precedent. All appeals were allowed for re-examination by the competent authority. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93646