TaxTMI 
TaxTMI 
2006 (3) TMI 613
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....spondent. [Order]. - Heard both the sides. The learned Counsel for the appellant contended that the Order-in-original was made by Deputy Commissioner who has no pecuniary jurisdiction in respect of this matter because the Modvat credit involved was more than Rs. 20 lakhs. According to him, as per the Circular No. 3/92-CX. 6, dated 14-5-92 of the Board, Deputy Collector was empowered to decide c....
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....er paragraph 3(B) of the said circular, notwithstanding the powers of Assistant Commissioners to adjudicate the cases involving duty amount upto Rs. 5 lakhs, all cases of determination of valuation and/or classification other than those covered under category 'A' will be adjudicated by Assistant Commissioner without any limit as also modvat disputes, other than those at category 'A' which involved....
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.... the gate pass evidencing the payment of duty on such inputs. Reliance was placed on Notification No. 7/99-C.E.(N.T.), dated 9-2-1999 by which sub-rule (2) was added in Rule 57G which provided that credit under sub-rule (2) shall not be denied on the grounds that any of the documents, mentioned in sub-rule (3) did not contain all the particulars required to be contained therein under the rules, if....