https://www.taxtmi.com/caselaws?id=40673 Section 35 of the Central Excises and Salt Act, 1944 was treated as giving the appellate authority wide power to make further enquiries and alter the appealed order, including on duty liability. On that basis, the authority could examine the nature of shredding and hold it to be scrap covered by Notification No. 68/71, with the consequence that the assessee's duty challenge failed. Rule 10A of the Central Excise Rules, 1944 was also held correctly invoked to confirm the demand and deny proforma credit, since the matter was not one of short levy or erroneous refund. en-us Fri, 20 Jul 1979 00:00:00 +0530 Thu, 13 May 2010 11:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40673 Section 35 of the Central Excises and Salt Act, 1944 was treated as giving the appellate authority wide power to make further enquiries and alter the appealed order, including on duty liability. On that basis, the authority could examine the nature of shredding and hold it to be scrap covered by Notification No. 68/71, with the consequence that the assessee's duty challenge failed. Rule 10A of the Central Excise Rules, 1944 was also held correctly invoked to confirm the demand and deny proforma credit, since the matter was not one of short levy or erroneous refund. Case-Laws Central Excise Fri, 20 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40673