https://www.taxtmi.com/caselaws?id=81811 An appeal against adjustment of a depositor's amount towards third-party duty liability was not maintainable where the adjudication order had exonerated the appellant from duty and imposed no penalty on it. The Tribunal treated the post-adjudication appropriation as an administrative adjustment rather than an exercise of appellate adjudicatory power under Section 35B of the Central Excises & Salt Act, 1944. As no duty demand or penalty had been fastened on the appellant, the Tribunal declined to grant relief in appeal and indicated that the appropriate remedy lay before the High Court. en-us Thu, 26 Dec 1991 00:00:00 +0530 Wed, 29 Jun 2011 10:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81811 An appeal against adjustment of a depositor's amount towards third-party duty liability was not maintainable where the adjudication order had exonerated the appellant from duty and imposed no penalty on it. The Tribunal treated the post-adjudication appropriation as an administrative adjustment rather than an exercise of appellate adjudicatory power under Section 35B of the Central Excises & Salt Act, 1944. As no duty demand or penalty had been fastened on the appellant, the Tribunal declined to grant relief in appeal and indicated that the appropriate remedy lay before the High Court. Case-Laws Central Excise Thu, 26 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81811