2000 (5) TMI 587

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..... r the Respondent. [Order per : Archana Wadhwa, Member (J)]. The Revenue has filed the present appeal against the order of the Commissioner (Appeals) vide which the Revenue s appeal filed before him, has not been accepted by him. 2. As per the facts on record, 23 show cause notices were issued to the respondents which were adjudicated by the Assistant Commissioner vide his order dated 3 .....

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..... er of Central Excise. The said Section was, however, re-amended and the power to adjudicate the cases involving extended period was again made available with the Assistant Commissioner. As such, it is admitted fact that on both the dates, when the Assistant Commissioner passed the order, he had jurisdiction to decide the case. The Revenue is aggrieved with the fact that on amendment of Section 11A .....

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..... ending before the Hon ble High Court. The re-adjudication was done by the Assistant Commissioner only on the direction of the Hon ble High Court. On both dates, he was having power to pass the orders. As such, we do not find any infirmity in the view taken by the Commissioner (Appeals) that the impugned order passed by the Assistant Commissioner, were with his jurisdiction to do so. Accordingly, w .....

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