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    <title>2013 (3) TMI 340 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the Assistant Commissioner had not exceeded the monetary limit for adjudication and was competent to decide the matter. The lower appellate authority erred in setting aside the Assistant Commissioner&#039;s order and not allowing a fresh adjudication. The Tribunal emphasized that administrative directions cannot diminish the statutory power of the Central Excise Officer. As the respondent did not challenge the original order, the Tribunal restored the Assistant Commissioner&#039;s decision, setting aside the impugned order.</description>
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      <description>The Tribunal held that the Assistant Commissioner had not exceeded the monetary limit for adjudication and was competent to decide the matter. The lower appellate authority erred in setting aside the Assistant Commissioner&#039;s order and not allowing a fresh adjudication. The Tribunal emphasized that administrative directions cannot diminish the statutory power of the Central Excise Officer. As the respondent did not challenge the original order, the Tribunal restored the Assistant Commissioner&#039;s decision, setting aside the impugned order.</description>
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