https://www.taxtmi.com/caselaws?id=73009 The appeal challenging the denial of benefit under Rule 56-A of the Central Excise Rules, 1944, and the maintainability of the appeal under Section 35-B(1)(a) of the Central Excises & Salt Act, 1944, was dismissed. The Collector's decision to deny the benefit of Rule 56-A was upheld, emphasizing the conditions for condonation of delay. Regarding the maintainability of the appeal, it was held that decisions of Central Excise Officers in their executive capacity are not subject to judicial review by the Tribunal unless acting as an adjudicating authority under Section 33. Therefore, the appeal was deemed not maintainable and dismissed without considering the case's merits. en-us Wed, 24 Feb 1982 00:00:00 +0530 Thu, 26 May 2011 15:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73009 The appeal challenging the denial of benefit under Rule 56-A of the Central Excise Rules, 1944, and the maintainability of the appeal under Section 35-B(1)(a) of the Central Excises & Salt Act, 1944, was dismissed. The Collector's decision to deny the benefit of Rule 56-A was upheld, emphasizing the conditions for condonation of delay. Regarding the maintainability of the appeal, it was held that decisions of Central Excise Officers in their executive capacity are not subject to judicial review by the Tribunal unless acting as an adjudicating authority under Section 33. Therefore, the appeal was deemed not maintainable and dismissed without considering the case's merits. Case-Laws Customs Wed, 24 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73009