https://www.taxtmi.com/caselaws?id=32311 The appeal was allowed due to the lack of jurisdiction of the adjudicating officer in deciding cases exceeding Rs.50,000. The Assistant Commissioner was found to have the authority to issue show cause notices, contrary to the Commissioner's belief, and reliance on Circular No.3/92-Cx.6 was deemed inappropriate. The Tribunal emphasized that circulars cannot determine monetary jurisdiction if not in effect during the original adjudication. The case was remanded for re-adjudication, emphasizing the importance of a comprehensive review of the issues raised. en-us Thu, 09 Aug 2007 00:00:00 +0530 Wed, 03 Apr 2013 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32311 The appeal was allowed due to the lack of jurisdiction of the adjudicating officer in deciding cases exceeding Rs.50,000. The Assistant Commissioner was found to have the authority to issue show cause notices, contrary to the Commissioner's belief, and reliance on Circular No.3/92-Cx.6 was deemed inappropriate. The Tribunal emphasized that circulars cannot determine monetary jurisdiction if not in effect during the original adjudication. The case was remanded for re-adjudication, emphasizing the importance of a comprehensive review of the issues raised. Case-Laws Central Excise Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32311