1998 (4) TMI 197

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..... er per : Jyoti Balasundaram, Member (J)]. The only issue for determination in these above appeals is the jurisdiction of the Assistant Collector to adjudicate cases in which the duty amount involved is more than Rs. 50,000/-. The lower appellate authority has held that the adjudicating authority viz. Assistant Commissioner has exceeded his jurisdiction since the amount involved in the cases .....

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..... tters for decision on merits to the Commissioner (Appeals). 3. One of the respondents viz. Shree Cements is represented by Shri V. Lakshmikumaran, who reiterates the findings contained in the impugned order. 4. We have considered the rival submissions and perused the order referred to by the learned DR and find that it squarely covers the issue in dispute before us. Following the ratio thereof .....

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