1998 (4) TMI 197 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered the jurisdiction of the Assistant Commissioner to adjudicate cases involving duty amounts exceeding Rs. 50,000. The Tribunal held that the Assistant Commissioner did not exceed jurisdiction in such cases. The Tribunal set aside the previous order and remanded the matters for fresh adjudication by the Commissioner (Appeals). The appeals were allowed by way of remand.