https://www.taxtmi.com/caselaws?id=109735 The Tribunal reiterated that Circular No. 3/92-C.EX. bound adjudicating authorities and limited the Assistant Collector's jurisdiction to adjudicate duty demands under Section 11A to Rs. 50,000, except in matters concerning approval of classification and price lists. As the demand in issue exceeded that pecuniary limit, and the argument that the circular was confined to Modvat matters was not accepted, the impugned adjudication was held to be without jurisdiction and liable to be set aside. en-us Wed, 25 Oct 2000 00:00:00 +0530 Wed, 11 Apr 2012 16:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109735 The Tribunal reiterated that Circular No. 3/92-C.EX. bound adjudicating authorities and limited the Assistant Collector's jurisdiction to adjudicate duty demands under Section 11A to Rs. 50,000, except in matters concerning approval of classification and price lists. As the demand in issue exceeded that pecuniary limit, and the argument that the circular was confined to Modvat matters was not accepted, the impugned adjudication was held to be without jurisdiction and liable to be set aside. Case-Laws Central Excise Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109735