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of <h1>Appeal Rejected for Lack of Authority: Central Excise Collector vs. Appellate Tribunal Decision</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BELGAUM Versus MODERN MILLS LTD. HUBLI</h3> COLLECTOR OF CENTRAL EXCISE, BELGAUM Versus MODERN MILLS LTD. HUBLI - 1986 (23) E.L.T. 183 (Tribunal) The appeal was filed by the Collector of Central Excise, Belgaum against the order of the Collector (Appeals), Madras. The Collector (Appeals) set aside the adjudication order due to improper proceedings. The Assistant Collector had no power to cancel his own order, leading to the appeal being rejected by the Appellate Tribunal CEGAT, New Delhi.
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