1998 (3) TMI 303

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....esh Kumar, Advocate, for the Respondents. [Order]. - Commissioner of Central Excise, Jaipur has filed this appeal against the combined Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Jaipur allowing the appeals filed before her by M/s. Paliwal Mill Steel (I) Ltd., and M/s. E.I.D. Parry (I) Ltd., (respondents herein) on the limited ground of lack of jurisdiction on the....

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....ls after hearing the learned Counsel for the respondent and the Departmental Representative. In support of the Department's appeals, the learned DR submits that the Commissioner (Appeals) has erred in remanding the matter for de novo decision since there is no infirmity or lack of jurisdiction on the part of the Assistant Commissioner who passed the orders in question which relate to irregular ava....

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.... the longer period of limitation can be adjudicated by Assistant Commissioners without any constraint on amount. Reference is made to the Jaipur Commissionerate's Instruction No. 73/95-CE (17-MOD) issued under F. No. IV(10)51/Policy/95, dated 21-7-1995. 3. Taking into account, the ratio of the Tribunal decision cited and the fact that the Department itself has clarified the matter in the m....