https://www.taxtmi.com/caselaws?id=73354 The Tribunal upheld the objection on jurisdiction, directing the appeal papers to be presented before the Central Government as per the Central Excises and Salt Act, 1944. The Collector (Appeals) had set aside the duty demanded from the respondents for alleged clandestine removal of molasses during three sugar seasons, attributing losses to external factors. The Department challenged this decision, leading to the current appeals. The judgment emphasized adherence to legal provisions and proper presentation of appeals before the competent authority in accordance with the Act's amendments. en-us Tue, 25 Nov 1986 00:00:00 +0530 Tue, 31 May 2011 13:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73354 The Tribunal upheld the objection on jurisdiction, directing the appeal papers to be presented before the Central Government as per the Central Excises and Salt Act, 1944. The Collector (Appeals) had set aside the duty demanded from the respondents for alleged clandestine removal of molasses during three sugar seasons, attributing losses to external factors. The Department challenged this decision, leading to the current appeals. The judgment emphasized adherence to legal provisions and proper presentation of appeals before the competent authority in accordance with the Act's amendments. Case-Laws Central Excise Tue, 25 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73354