1998 (5) TMI 57 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi addressed the issue of jurisdiction of Assistant Commissioners in cases involving duty amounts exceeding Rs. 50,000. The Tribunal held that circulars limiting their powers are administrative and not legally binding. The Tribunal set aside the orders and remanded the cases for decisions on merits. The decision was subsequently followed in other cases. The Appeals were allowed by way of remand.