Commr. of C. Ex. Vs. Raj Spinning and Weaving Mills

1. 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 exceeded rs. 50,000/-. she has, therefore, set aside the order of the assistant commissioner and directed issue of addendum/corrigendum to the original show cause notice by jurisdictional dy. commissioner/additional commissioner.2. learned sdr, shri p.k. jain states that in the case of cce, jaipur v. jaypee agro chemical ltd. and others (appeals no. e/172 to 203/97-nb), the tribunal vide final order no. 188 to 23/98-nb and 213a to 213f/98-nb, has decided this issue, holding that the exercise of the power in such cases by the assistant commissioner will at best be only an administrative irregularity and that there was no legal infirmity or want of jurisdiction in the assistant commissioner adjudicating the cases involving duty exceeding rs. 50,000/-. the tribunal has remanded the matters 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, we set aside the impugned order and remand the matters for de novo adjudication by the commissioner (appeals) who shall pass fresh orders in accordance with law after giving the assessees an opportunity of being heard.