https://www.taxtmi.com/caselaws?id=50795 A final assessment order passed by a Central Excise Officer on finalisation of provisional assessment is an appealable order under Section 35(1) of the Central Excise Act if it affects the parties' rights. The text explains that an order made by an officer lower in rank than the Commissioner of Central Excise can be carried in appeal to the Commissioner (Appeals), and that a final order determining differential duty cannot be rejected merely for want of an appealable order. The lower appellate authority must examine the challenge on merits, and the matter was remanded accordingly with predeposit waived. en-us Fri, 10 Aug 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50795 A final assessment order passed by a Central Excise Officer on finalisation of provisional assessment is an appealable order under Section 35(1) of the Central Excise Act if it affects the parties' rights. The text explains that an order made by an officer lower in rank than the Commissioner of Central Excise can be carried in appeal to the Commissioner (Appeals), and that a final order determining differential duty cannot be rejected merely for want of an appealable order. The lower appellate authority must examine the challenge on merits, and the matter was remanded accordingly with predeposit waived. Case-Laws Central Excise Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50795