2000 (11) TMI 553

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.... Shri S.P. Rao, JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - Misc. application is filed by the party raising an additional ground. Referring to the ground taken in the Misc. application, Sh. Jitendra Singh submitted that order passed by the Assistant Commissioner suffers from want of jurisdiction. He said that Assistant Commissioner was not competent to adjudica....

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....llowed subsequently as per Order No. C-I/3836 dated 25-10-2000 in Appeal No. E/3867-R/99-Bom. in the case of M/s. Usha Thermosets Pvt. Ltd. He also submitted that jurisdiction issue being a question of law and that goes to the root of the matter can be raised at any stage referring to the decision of the Tribunal in the case of Sukhbir Singh & Ors. v. CC, New Delhi reported in 2000 (119) E.L.T. 31....

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....ther hand, the appellant's Counsel emphasised that the matter is not of classification but issue relates to clubbing of clearances and in fact the assessee has claimed the benefit in terms of Notification No. 175/86-CE. 3. We have carefully considered the matter. On hearing both sides with reference to the jurisdiction point we felt that the matter itself can be disposed of on the limited ....