1998 (5) TMI 57

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....hri Ashok Sagar, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this batch of Cases is as to whether the Assistant Commissioner has jurisdiction to adjudicate cases involving duty amounts exceeding Rs. 50,000/-. The lower authority by whose order the Revenue is aggrieved, has held that the Asstt. Commissioner has no jurisdiction ....

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....t is an administrative irregularity. The Tribunal has set aside the Order of the Commissioner (Appeals) and remanded the matters for decisions on merits (Order No. A/188-213/98-NB and A/213-F/98-NB, dated 19-3-1998). This order of the Tribunal has been subsequently followed in a number of cases. 3. The ld. Counsel, Shri Ashok Sagar, draws our attention to the Tribunal's decision [1998 (99)....