2000 (4) TMI 58 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, held that the Assistant Collector had jurisdiction to decide the case and the Commissioner was in error in remanding it for fresh adjudication. The appeal of the Revenue was accepted, and the case was directed to be decided within 3 months. The appellants would be given an opportunity to make submissions before the order is passed.