https://www.taxtmi.com/caselaws?id=72805 The appeal before the Appellate Tribunal CEGAT, Madras was deemed not maintainable due to the interlocutory nature of the impugned order by the Collector of Central Excise (Appeals). The tribunal emphasized that the dismissal of the appellant's application for waiver of prior deposit did not entitle the appellant to appeal before the tribunal. Additionally, the tribunal clarified that the appellant could address the issue of balance sheet and financial particulars by submitting another application for reconsideration before the Collector of Central Excise (Appeals), without being barred by res judicata principles. The tribunal also found that a previous ruling cited by the appellant was not directly applicable to the current case. en-us Tue, 03 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72805 The appeal before the Appellate Tribunal CEGAT, Madras was deemed not maintainable due to the interlocutory nature of the impugned order by the Collector of Central Excise (Appeals). The tribunal emphasized that the dismissal of the appellant's application for waiver of prior deposit did not entitle the appellant to appeal before the tribunal. Additionally, the tribunal clarified that the appellant could address the issue of balance sheet and financial particulars by submitting another application for reconsideration before the Collector of Central Excise (Appeals), without being barred by res judicata principles. The tribunal also found that a previous ruling cited by the appellant was not directly applicable to the current case. Case-Laws Central Excise Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72805