https://www.taxtmi.com/caselaws?id=42364 The revisional power under Section 35A(2) of the Central Excises and Salt Act did not permit the Collector of Central Excise to interfere with an appellate order passed under Section 35 or to nullify a final remand direction indirectly. After remand, the assessment had to be re-examined in accordance with the appellate authority's binding instructions on classification based on the Chemical Examiner's report. Because the Collector acted beyond jurisdiction in revising the consequential order, the impugned revision was liable to be quashed, and the availability of an alternative statutory remedy did not bar writ relief where the action was without jurisdiction. en-us Fri, 04 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 17:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42364 The revisional power under Section 35A(2) of the Central Excises and Salt Act did not permit the Collector of Central Excise to interfere with an appellate order passed under Section 35 or to nullify a final remand direction indirectly. After remand, the assessment had to be re-examined in accordance with the appellate authority's binding instructions on classification based on the Chemical Examiner's report. Because the Collector acted beyond jurisdiction in revising the consequential order, the impugned revision was liable to be quashed, and the availability of an alternative statutory remedy did not bar writ relief where the action was without jurisdiction. Case-Laws Central Excise Fri, 04 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42364