1998 (3) TMI 303

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..... [Order]. Commissioner of Central Excise, Jaipur has filed this appeal against the combined Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Jaipur allowing the appeals filed before her by M/s. Paliwal Mill Steel (I) Ltd., and M/s. E.I.D. Parry (I) Ltd., (respondents herein) on the limited ground of lack of jurisdiction on the part of the concerned Assistant Commis .....

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..... respondent and the Departmental Representative. In support of the Department s appeals, the learned DR submits that the Commissioner (Appeals) has erred in remanding the matter for de novo decision since there is no infirmity or lack of jurisdiction on the part of the Assistant Commissioner who passed the orders in question which relate to irregular availment of Modvat credit which was sought to b .....

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..... icated by Assistant Commissioners without any constraint on amount. Reference is made to the Jaipur Commissionerate s Instruction No. 73/95-CE (17-MOD) issued under F. No. IV(10)51/Policy/95, dated 21-7-1995. 3. Taking into account, the ratio of the Tribunal decision cited and the fact that the Department itself has clarified the matter in the manner referred to above, I hold that the Commission .....

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