1999 (8) TMI 355

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....abhat Kumar, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This Appeal arises against the Order-in-Original, dated 29-5-1998 passed by the Commissioner of Customs and Central Excise, New Delhi. 2. Without going into the merits and demerits of the case, we find that the Commissioner as an Adjudicating Authority has delegated the power to the Assistant Commiss....

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....andrasekharan, ld. Sr. Advocate, apart from this infirmity the case is in favour of the assessee. In view of the decision of the Tribunal in the party's own case reported in 1991 (56) E.L.T. 619, the Tribunal has been consistently taking the view that Commissioner as an Adjudicating Authority was not empowered to delegate the power to the Assistant Commissioner for determination of the duty includ....