https://www.taxtmi.com/caselaws?id=83401 An appeal against an order of a Central Excise Officer below the rank of Collector must first be filed before the Collector (Appeals) under the statutory appellate scheme. The Tribunal's jurisdiction under the Central Excises and Salt Act extends only to the categories specified in the Act, including orders of the Collector (Appeals), and it cannot be enlarged by convenience, hardship, or inherent powers. A direct appeal to the Tribunal against an Assistant Collector's order was therefore not maintainable and was rightly rejected. en-us Tue, 26 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83401 An appeal against an order of a Central Excise Officer below the rank of Collector must first be filed before the Collector (Appeals) under the statutory appellate scheme. The Tribunal's jurisdiction under the Central Excises and Salt Act extends only to the categories specified in the Act, including orders of the Collector (Appeals), and it cannot be enlarged by convenience, hardship, or inherent powers. A direct appeal to the Tribunal against an Assistant Collector's order was therefore not maintainable and was rightly rejected. Case-Laws Central Excise Tue, 26 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83401