2000 (1) TMI 390

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....he Respondent. [Order]. - These are applications filed by the Revenue for referring questions of law (mentioned in the applications) to the Rajasthan High Court, Jaipur for its decision. The question for decision of the High Court is whether as per circular issued by the Central Board of Excise & Customs, Assistant Commissioner has powers to adjudicate upon issue whether Modvat credit was cl....

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....competent to adjudicate a case of disallowance of modvat credit of more than Rs. 50,000. Another Bench in Final Orders A/188 to 213/98-NB dated 19-3-1998 took the view that by issue of circulars, the Central Board of Excise & Customs have administratively limited the powers of Assistant Collectors and that exceeding these powers cannot be treated as a legal infirmity. The Bench accordingly allowed....