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TMI Blog2000 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... va, Member (J)]. Misc. application is filed by the party raising an additional ground. Referring to the ground taken in the Misc. application, Sh. Jitendra Singh submitted that order passed by the Assistant Commissioner suffers from want of jurisdiction. He said that Assistant Commissioner was not competent to adjudicate the matter in raising the demand of duty more than Rs. 50,000/-. In thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. E/3867-R/99-Bom. in the case of M/s. Usha Thermosets Pvt. Ltd. He also submitted that jurisdiction issue being a question of law and that goes to the root of the matter can be raised at any stage referring to the decision of the Tribunal in the case of Sukhbir Singh Ors. v. CC, New Delhi reported in 2000 (119) E.L.T. 312 (Tribunal) = 2000 (39) RLT 452 (CEGAT). In para 8 of the said decision, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but issue relates to clubbing of clearances and in fact the assessee has claimed the benefit in terms of Notification No. 175/86-CE. 3. We have carefully considered the matter. On hearing both sides with reference to the jurisdiction point we felt that the matter itself can be disposed of on the limited issue. We find that board has issued a Circular prescribing the monetary limit of the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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