1998 (3) TMI 303 - AT - Central Excise

Summary

The Commissioner of Central Excise, Jaipur appealed against an Order-in-Appeal allowing appeals by M/s. Paliwal Mill Steel (I) Ltd. and M/s. E.I.D. Parry (I) Ltd. due to lack of jurisdiction of the Assistant Commissioner for cases over Rs. 50,000. The Tribunal held that the Assistant Commissioner had jurisdiction, set aside the Order-in-Appeal, and remanded the matter for reevaluation. The Commissioner (Appeals) was directed to grant a personal hearing to the respondents and dispose of the appeals expeditiously.