https://www.taxtmi.com/caselaws?id=73447 The majority in CEGAT held that a Collector's preliminary ruling on whether normal production under Rule 173E had to be determined before issuing show cause charges was not appealable under Section 35B of the Central Excises and Salt Act, 1944. Because the order did not decide duty demand, confiscation, penalty, or the assessee's final liability, it was treated as an interlocutory determination rather than an adjudicatory order passed in the required statutory capacity. The mere fact that an appeal had been permitted could not create a right of appeal where the statute did not confer one. The appeal was therefore held not maintainable; the dissent viewed the ruling as finally deciding a jurisdictional objection and appealable. en-us Fri, 05 Dec 1986 00:00:00 +0530 Wed, 01 Jun 2011 10:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73447 The majority in CEGAT held that a Collector's preliminary ruling on whether normal production under Rule 173E had to be determined before issuing show cause charges was not appealable under Section 35B of the Central Excises and Salt Act, 1944. Because the order did not decide duty demand, confiscation, penalty, or the assessee's final liability, it was treated as an interlocutory determination rather than an adjudicatory order passed in the required statutory capacity. The mere fact that an appeal had been permitted could not create a right of appeal where the statute did not confer one. The appeal was therefore held not maintainable; the dissent viewed the ruling as finally deciding a jurisdictional objection and appealable. Case-Laws Central Excise Fri, 05 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73447