https://www.taxtmi.com/caselaws?id=94548 Conflicting Tribunal rulings on whether an Assistant Commissioner can adjudicate disallowance of Modvat credit exceeding Rs. 50,000 led the Tribunal to decline a substantive ruling and refer the question to the Rajasthan High Court, Jaipur. On the related issue of whether CBEC circulars administratively limiting the powers of Assistant Collectors/Assistant Commissioners create legal infirmity when exceeded, the Tribunal again noted divergent Bench views and treated the matter as fit for authoritative determination by the High Court. The petitions were allowed and the framed questions of law, together with brief facts, were directed to be referred. en-us Tue, 25 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94548 Conflicting Tribunal rulings on whether an Assistant Commissioner can adjudicate disallowance of Modvat credit exceeding Rs. 50,000 led the Tribunal to decline a substantive ruling and refer the question to the Rajasthan High Court, Jaipur. On the related issue of whether CBEC circulars administratively limiting the powers of Assistant Collectors/Assistant Commissioners create legal infirmity when exceeded, the Tribunal again noted divergent Bench views and treated the matter as fit for authoritative determination by the High Court. The petitions were allowed and the framed questions of law, together with brief facts, were directed to be referred. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94548