1998 (9) TMI 308

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.... [Order]. -  In this appeal filed by the Revenue being aggrieved with the order-in-appeal dated 20-11-1997 passed by the Commissioner of Central Excise (Appeals), New Delhi, the matter relates to the jurisdiction of the Asstt. Commissioner of Central Excise in adjudicating the Modvat matter in which the credit involved was Rs. 1,19,495/-. The Commissioner of Central Excise (Appeals), New....

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....rs in which the amount of duty involved was upto Rs. 2 lakh. He referred to the Central Board of Excise & Custom's Circular No. 299/15/97, dated 27-2-1997 wherein the Central Board of Excise & Customs had clarified that those show cause notices were adjudication orders are not passed upto 28-1-1997 will be adjudicated as provided in that Circular. In category A, all cases involving fraud, collusio....

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.....L.T. 819 (Tribunal)] had after discussing the legal provisions and the Board's Circulars come to a decision that the powers conferred on the Asstt. Collectors under earlier circulars dated 14-5-1992 and 27-2-1997 were in the nature of administrative provisions and no legal infirmity was there if those powers were exceeded. 5. I find that in the Circular dated 27-2-1997, it has been clearl....