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of <h1>Tribunal remands case for merits review, overturning time-barred appeal decision.</h1> <h3>SRI VENKATESWARA CO-OPERATIVE SUGAR FACTORY LTD. Versus COLLECTOR OF CENTRAL EXCISE, HYDERABAD</h3> The Tribunal remanded the case for determination on merits, overturning the Appellate Collector's decision that deemed the appeal time-barred. - SRI ... - The appeal was filed regarding the demand of duty on molasses by the Assistant Collector of Central Excise, Nellore Division. The Appellate Collector rejected the appeal as time-barred, but the Tribunal remanded the case for determination on merits, stating that the demand issued by the Superintendent of Central Excise clarified the Assistant Collector's order.
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