https://www.taxtmi.com/caselaws?id=167565 The tribunal held that the Collector of Central Excise's revisional powers under Section 35E are not bound by the limitation period in Section 11A of the Central Excises and Salt Act, 1944. The judgment emphasized the broader and independent nature of the Collector's powers compared to the Assistant Collector under Section 11A. It was concluded that the dismissal of appeals based on limitation grounds was not legally sustainable. The matter was remitted back to the Collector (Appeals) for reconsideration on merits, highlighting the need for a harmonious interpretation of Sections 11A and 35E for effective application of the Act. en-us Mon, 10 Jun 1985 00:00:00 +0530 Wed, 24 Dec 2014 16:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167565 The tribunal held that the Collector of Central Excise's revisional powers under Section 35E are not bound by the limitation period in Section 11A of the Central Excises and Salt Act, 1944. The judgment emphasized the broader and independent nature of the Collector's powers compared to the Assistant Collector under Section 11A. It was concluded that the dismissal of appeals based on limitation grounds was not legally sustainable. The matter was remitted back to the Collector (Appeals) for reconsideration on merits, highlighting the need for a harmonious interpretation of Sections 11A and 35E for effective application of the Act. Case-Laws Central Excise Mon, 10 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167565