Commissioner of Central Excise Vs. Crosslink Shipbreakers Pvt. Ltd.

Commissioner of Central Excise vs Crosslink Shipbreakers Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 25, 2005

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Citation: sooperkanoon.com/40081
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: A Wadhwa, A M Moheb
Decided On: Aug 25, 2005
Subject: Constitution

Case Summary

AI-generated summary - not the official court judgment text.

Constitution

Key legal issue: Constitution

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Crosslink Shipbreakers Pvt. Ltd.

Excerpt

1. the present appeal of the revenus is as to whether the assistant commissioner was empowered to decide the case having the monetary limit of rs. 2.00 lakhs. it has been decided by number of decision of the tribunal that laying down the limit for adjudication by different authorities by the board is only their internal arrangement and there is no such limit restricting the board of the officers in terms of relevant provisions of law. reference in this regard is made to the supreme court decision in the case of pahwa chemical pvt. ltd v.commissioner of central excise, delhi - 2005 (189) elt 339 (sc). as such, we do not find any merit in the revenue's appeal and reject the same.

Full Judgment

1. The present appeal of the Revenus is as to whether the Assistant Commissioner was empowered to decide the case having the monetary limit of Rs. 2.00 lakhs. It has been decided by number of decision of the Tribunal that laying down the limit for adjudication by different authorities by the Board is only their internal arrangement and there is no such limit restricting the Board of the officers in terms of relevant provisions of law. Reference in this regard is made to the Supreme Court decision in the case of Pahwa Chemical Pvt. Ltd v.Commissioner of Central Excise, Delhi - 2005 (189) ELT 339 (SC). As such, we do not find any merit in the Revenue's appeal and reject the same.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Crosslink Shipbreakers Pvt.... Same Subject Constitution Same Judge A Wadhwa, A M Moheb