2000 (11) TMI 553 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the Assistant Commissioner lacked jurisdiction to adjudicate the matter involving a duty demand exceeding Rs. 50,000, except for cases related to classification or price list approval. The Tribunal cited Circular No. 392-CX-6 and previous case precedents to support its decision. The appeal was disposed of based on the jurisdictional issue.