1998 (5) TMI 71

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in this batch of Cases is as to whether the Assistant Commissioner has jurisdiction to adjudicate cases involving duty amounts exceeding Rs. 50,000/-. The lower authority by whose order the Revenue is aggrieved, has held that the Asstt. Commissioner has no jurisdiction to adjudicate cases where the duty am .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Tribunal has set aside the Order of the Commissioner (Appeals) and remanded the matters for decisions on merits (Order No. A/188-213/98-NB and A/213-F/98-NB, dated 19-3-1998). This order of the Tribunal has been subsequently followed in a number of cases. 3. The ld. Counsel, Shri Ashok Sagar, draws our attention to the Tribunal's decision [1998 (99) E.L.T. 390] in the case of CCE, Chandiga .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X