https://www.taxtmi.com/caselaws?id=44709 The fresh adjudication made by the Assistant Collector pursuant to an earlier remand direction was appealable to the Collector (Appeals), because it determined the short-levy demand under Section 11A of the Central Excises and Salt Act, 1944. The Collector (Appeals) erred in declining jurisdiction and directing the appellant to approach the Tribunal, and that mistaken forum direction could not sustain the Tribunal's dismissal on limitation or the High Court's affirmance. The orders of the Collector (Appeals), the Tribunal and the High Court were set aside, and the matter was remanded to the Collector (Appeals) for disposal of the appeal on merits in accordance with law. en-us Mon, 06 Feb 1995 00:00:00 +0530 Sat, 03 Jul 2010 13:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44709 The fresh adjudication made by the Assistant Collector pursuant to an earlier remand direction was appealable to the Collector (Appeals), because it determined the short-levy demand under Section 11A of the Central Excises and Salt Act, 1944. The Collector (Appeals) erred in declining jurisdiction and directing the appellant to approach the Tribunal, and that mistaken forum direction could not sustain the Tribunal's dismissal on limitation or the High Court's affirmance. The orders of the Collector (Appeals), the Tribunal and the High Court were set aside, and the matter was remanded to the Collector (Appeals) for disposal of the appeal on merits in accordance with law. Case-Laws Central Excise Mon, 06 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44709