2000 (5) TMI 587

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.... Shri R.N. Roychowdhury, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Revenue has filed the present appeal against the order of the Commissioner (Appeals) vide which the Revenue's appeal filed before him, has not been accepted by him. 2. As per the facts on record, 23 show cause notices were issued to the respondents which were adjudicated by the As....

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....of limitation, was made with the Commissioner of Central Excise. The said Section was, however, re-amended and the power to adjudicate the cases involving extended period was again made available with the Assistant Commissioner. As such, it is admitted fact that on both the dates, when the Assistant Commissioner passed the order, he had jurisdiction to decide the case. The Revenue is aggrieved wit....