https://www.taxtmi.com/caselaws?id=44168 The court upheld the jurisdiction of the Collector and Assistant Collector of Central Excise to adjudicate the classification of tyre cord fabric under the Central Excise Tariff Act. It emphasized the availability of alternative remedies under the Central Excises and Salt Act, directing the petitioner to pursue statutory appeals rather than seeking relief under Article 226 of the Constitution. The court set aside the single Judge's order and instructed the Appellate Tribunal and Collector (Appeals) to entertain appeals within 30 days without considering the limitation period, emphasizing compliance with Section 35-F regarding the deposit of duty and penalty. en-us Mon, 13 Nov 1995 00:00:00 +0530 Wed, 23 Jun 2010 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44168 The court upheld the jurisdiction of the Collector and Assistant Collector of Central Excise to adjudicate the classification of tyre cord fabric under the Central Excise Tariff Act. It emphasized the availability of alternative remedies under the Central Excises and Salt Act, directing the petitioner to pursue statutory appeals rather than seeking relief under Article 226 of the Constitution. The court set aside the single Judge's order and instructed the Appellate Tribunal and Collector (Appeals) to entertain appeals within 30 days without considering the limitation period, emphasizing compliance with Section 35-F regarding the deposit of duty and penalty. Case-Laws Central Excise Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44168