2000 (5) TMI 587 - AT - Central Excise

Summary

The Revenue's appeal against the Commissioner (Appeals) was rejected by the Appellate Tribunal CEGAT, Kolkata. The Assistant Commissioner had jurisdiction to pass orders on the show cause notices, even with the amendment of Section 11A. The show cause notices were adjudicated by the Assistant Commissioner before the Writ Petition was filed. The Tribunal found no issue with the jurisdiction of the Assistant Commissioner and rejected the Revenue's appeal.