TaxTMI 
TaxTMI 
2000 (4) TMI 58
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....hese appeals have come before us in the Larger Bench on account of reference made by a Bench consisting of a single Member. The reference is reproduced below : "Since the amount adjudicated upon exceeds the competence (according to the scale of adjudicational powers) of the Assistant Commissioner, I set aside the impugned order and remand the matter back to the jurisdictional Deputy Commissioner ....
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....ent, collusion etc. involving 5 year period, should be issued by the Commissioner. In other cases, Assistant Collector was the competent authority. The ld. D.R. clarifies, that the present case did not involve suppression of facts, wilful mis-statement etc. Therefore, the A.C. was fully competent to decide the case. He also submitted that this position remains concluded by the order of the Tribuna....
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....iction. However, the present is not a case where the Assistant Collector lacked jurisdiction. He was acting within the jurisdiction conferred on him by the Central Board of Excise and Customs. This jurisdiction was not in challenge in the appeal proceedings. We, therefore, hold that the Commissioner (Appeals) was clearly in error in setting aside the order and remanding the case for a fresh decisi....