https://www.taxtmi.com/caselaws?id=88521 Where the Supreme Court had directed the Assistant Collector to finalise the assessment and had reserved all final, incidental, consequential and supplementary matters to be dealt with in those proceedings, the assessee could not bypass that direction by filing an appeal before the Collector (Appeals) against the later order. The appellate forum therefore lacked competence to entertain the appeal or decide it on merits. The Collector (Appeals) ought to have declined jurisdiction, and the order passed by that authority was liable to be set aside. en-us Tue, 03 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88521 Where the Supreme Court had directed the Assistant Collector to finalise the assessment and had reserved all final, incidental, consequential and supplementary matters to be dealt with in those proceedings, the assessee could not bypass that direction by filing an appeal before the Collector (Appeals) against the later order. The appellate forum therefore lacked competence to entertain the appeal or decide it on merits. The Collector (Appeals) ought to have declined jurisdiction, and the order passed by that authority was liable to be set aside. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88521