https://www.taxtmi.com/caselaws?id=86431 The Tribunal dismissed the appeal and cross-objection, emphasizing the need for proper redetermination of assessable value and the correct excise duty payable. It clarified the jurisdictional boundaries of the Collector (Appeals) in cases of refund recovery, stating that the Collector of Central Excise misdirected himself by ordering recovery without establishing any illegality or impropriety in the refund order. The Tribunal concluded that the Collector could not direct the Assistant Collector to seek recovery through the Collector (Appeals). en-us Tue, 04 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86431 The Tribunal dismissed the appeal and cross-objection, emphasizing the need for proper redetermination of assessable value and the correct excise duty payable. It clarified the jurisdictional boundaries of the Collector (Appeals) in cases of refund recovery, stating that the Collector of Central Excise misdirected himself by ordering recovery without establishing any illegality or impropriety in the refund order. The Tribunal concluded that the Collector could not direct the Assistant Collector to seek recovery through the Collector (Appeals). Case-Laws Central Excise Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86431