https://www.taxtmi.com/caselaws?id=74984 The Appellate Tribunal dismissed the appeal, highlighting the distinction between an adjudicating authority and a reviewing authority under the Central Excise Act. It held that the appeal was not maintainable as the Collector's order was passed as a reviewing authority, and the Board could not review such orders under Section 35E(1) of the Act. The Tribunal emphasized that the Board's review jurisdiction is limited to orders passed by the Collector as an adjudicating authority, not a revising authority. en-us Wed, 20 Sep 1989 00:00:00 +0530 Mon, 13 Jun 2011 17:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74984 The Appellate Tribunal dismissed the appeal, highlighting the distinction between an adjudicating authority and a reviewing authority under the Central Excise Act. It held that the appeal was not maintainable as the Collector's order was passed as a reviewing authority, and the Board could not review such orders under Section 35E(1) of the Act. The Tribunal emphasized that the Board's review jurisdiction is limited to orders passed by the Collector as an adjudicating authority, not a revising authority. Case-Laws Central Excise Wed, 20 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74984