1998 (4) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri V. Lakshmikumaran, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The only issue for determination in these above appeals is the jurisdiction of the Assistant Collector to adjudicate cases in which the duty amount involved is more than Rs. 50,000/-. The lower appellate authority has held that the adjudicating authority viz. Assistant Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the cases involving duty exceeding Rs. 50,000/-. The Tribunal has remanded the matters for decision on merits to the Commissioner (Appeals). 3. One of the respondents viz. Shree Cements is represented by Shri V. Lakshmikumaran, who reiterates the findings contained in the impugned order. 4. We have considered the rival submissions and perused the order referred to by the learned DR....