https://www.taxtmi.com/caselaws?id=72067 The Appellate Tribunal CEGAT, New Delhi addressed three appeals challenging an order by the Collector of Central Excise (Appeals). The Tribunal questioned the associations' standing to appeal but proceeded with the hearing. It emphasized that excise duty liability falls on individual manufacturers, not associations. The Tribunal found deficiencies in the appeal filed by an individual mill, referencing associations instead. Consequently, the Tribunal set aside the order-in-appeal and remanded the matter for reconsideration, stressing the need for proper appeal procedures and individual compliance with Excise Law. The appeals were sent back to the Collector (Appeals) for reassessment. en-us Wed, 25 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 12:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72067 The Appellate Tribunal CEGAT, New Delhi addressed three appeals challenging an order by the Collector of Central Excise (Appeals). The Tribunal questioned the associations' standing to appeal but proceeded with the hearing. It emphasized that excise duty liability falls on individual manufacturers, not associations. The Tribunal found deficiencies in the appeal filed by an individual mill, referencing associations instead. Consequently, the Tribunal set aside the order-in-appeal and remanded the matter for reconsideration, stressing the need for proper appeal procedures and individual compliance with Excise Law. The appeals were sent back to the Collector (Appeals) for reassessment. Case-Laws Central Excise Wed, 25 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72067