https://www.taxtmi.com/caselaws?id=73329 An order passed by the Collector of Central Excise in an adjudicatory capacity was held appealable to the Tribunal, because the term "adjudicating authority" was construed broadly in light of the scheme of the Act and the appellate provisions. Goods lost in hijacking, robbery or theft were also treated as lost by unavoidable accident for remission under Rule 196, as the expression "lost or destroyed by unavoidable accident" was given a liberal meaning and extended to deprivation of goods during transport. The duty demand on short-received goods was therefore not sustained, and refund of the amount paid was directed. en-us Mon, 08 Aug 1983 00:00:00 +0530 Tue, 31 May 2011 11:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73329 An order passed by the Collector of Central Excise in an adjudicatory capacity was held appealable to the Tribunal, because the term "adjudicating authority" was construed broadly in light of the scheme of the Act and the appellate provisions. Goods lost in hijacking, robbery or theft were also treated as lost by unavoidable accident for remission under Rule 196, as the expression "lost or destroyed by unavoidable accident" was given a liberal meaning and extended to deprivation of goods during transport. The duty demand on short-received goods was therefore not sustained, and refund of the amount paid was directed. Case-Laws Central Excise Mon, 08 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73329