1997 (1) TMI 222

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..... , Member (T)]. Arguing the stay application for Revenue Shri Ram Saran, Ld. JDR submits that a very considerable revenue amount is involved in this appeal. The Assistant Commissioner of Central Excise is empowered to decide the cases where credit under Rule 57A/57Q were availed irregularly. That under Rule 57-I/57 Q, the Assistant Commissioner of Central Excise is proper officer for deciding .....

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..... . Commissioner (Appeals) in so far as the jurisdiction in deciding the issue is concerned. Alternatively the Ld. counsel submitted that in case the jurisdiction issue is decided in favour of the Revenue then he would request that the case may be remanded back to the Ld. Commissioner (Appeals) for considering the issue on merits within the time frame. 3. Heard the submissions from both sides. 3 .....

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..... ot within the jurisdiction of the Assistant Commissioner is erroneous and not sustainable in law. In the circumstances, we allow the request of stay of the operation of the order of the Commissioner (Appeals). Since the Commissioner (Appeals) has not considered the issue on merits with the consent of both the parties, we decided to hear the appeal itself. Since the appeal has not been considered o .....

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