https://www.taxtmi.com/caselaws?id=80995 The Tribunal found that the Collector exceeded his jurisdiction in re-opening proceedings and reviewing the Assistant Collector's order under the amended Section 11A of the Central Excises and Salt Act, 1944. The Collector lacked authority to unilaterally re-open or review decisions made by subordinates and could only direct the Assistant Collector to apply to the Collector (Appeals) for further determination. As a result, the Tribunal set aside the Collector's order, allowing the appeal in favor of the appellants and emphasizing the importance of following prescribed legal procedures and limitations on authorities within the Central Excise framework. en-us Thu, 10 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80995 The Tribunal found that the Collector exceeded his jurisdiction in re-opening proceedings and reviewing the Assistant Collector's order under the amended Section 11A of the Central Excises and Salt Act, 1944. The Collector lacked authority to unilaterally re-open or review decisions made by subordinates and could only direct the Assistant Collector to apply to the Collector (Appeals) for further determination. As a result, the Tribunal set aside the Collector's order, allowing the appeal in favor of the appellants and emphasizing the importance of following prescribed legal procedures and limitations on authorities within the Central Excise framework. Case-Laws Central Excise Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80995