https://www.taxtmi.com/caselaws?id=97721 An unchallenged valuation order could not ordinarily be reopened collaterally at the stage of demand under Section 11A, so the assessee's attempt to dispute the valuation in resisting demand was treated as prima facie barred. The objection that the departmental appeal was defective because the appeal form and grounds were signed by different officers was regarded as debatable and, at most, technical in nature. On that basis, the Tribunal directed a pre-deposit of Rs. 1 lakh and waived deposit of the balance duty, with recovery stayed on compliance. en-us Thu, 21 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97721 An unchallenged valuation order could not ordinarily be reopened collaterally at the stage of demand under Section 11A, so the assessee's attempt to dispute the valuation in resisting demand was treated as prima facie barred. The objection that the departmental appeal was defective because the appeal form and grounds were signed by different officers was regarded as debatable and, at most, technical in nature. On that basis, the Tribunal directed a pre-deposit of Rs. 1 lakh and waived deposit of the balance duty, with recovery stayed on compliance. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97721