2000 (6) TMI 710 - AT - Central Excise

Summary

The appeal was against the Commissioner (Appeals) order, which remanded the matter for adjudication, stating that the Asst. Commissioner's order exceeded the specified powers in circular 3/92-CX-6. The appeal argued that the demand was issued due to the approval of a price list, which falls outside the circular's monetary limits. The Board's circular excluded cases of price list approval from the specified limits. The Asst. Collector's order disapproving the claim in the price list led to the issuance of show cause notices for duty recovery, making it not a case related to price list approval. The Tribunal dismissed the appeal.