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of <h1>Appellate Tribunal overturns Central Excise order for lack of authority, directs review by appropriate adjudicator</h1> <h3>KALYANI FERROUS & ALLOYS LTD. Versus COMMISSIONER OF C. EX., BELGAUM</h3> The Appellate Tribunal CEGAT, Bangalore set aside an order-in-original, finding the Superintendent of Central Excise lacked the authority to issue it. The ... Demand - Provisional assessment - Appeal The Appellate Tribunal CEGAT, Bangalore heard two appeals filed by the appellants regarding an order-in-original. The Tribunal found that the Superintendent of Central Excise was not competent to pass the order and set it aside. The matter was directed to be examined afresh by the appropriate adjudicating authority. The appeals were disposed of accordingly.
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