https://www.taxtmi.com/caselaws?id=72708 Where an appellate tribunal sets aside the impugned orders, the disposal is not properly described as dismissal of the appeals. The operative relief falls within the appellate powers of confirmation, modification, annulment or remand under Section 35C(1) of the Central Excises and Salt Act, 1944, and setting aside the lower orders leaves them without effect. The commentary states that the appeals were therefore partly allowed to that extent, with the matter proceeding further in accordance with the point of difference. No substantive finding on excisability or classification was accepted; only the lower authority orders were annulled. en-us Mon, 09 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 14:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72708 Where an appellate tribunal sets aside the impugned orders, the disposal is not properly described as dismissal of the appeals. The operative relief falls within the appellate powers of confirmation, modification, annulment or remand under Section 35C(1) of the Central Excises and Salt Act, 1944, and setting aside the lower orders leaves them without effect. The commentary states that the appeals were therefore partly allowed to that extent, with the matter proceeding further in accordance with the point of difference. No substantive finding on excisability or classification was accepted; only the lower authority orders were annulled. Case-Laws Central Excise Mon, 09 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72708