TMI Blog1995 (2) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... lector to take into consideration the various submissions and calculations submitted by the parties and the observations made by him and workout the correct demand amount after giving full opportunity to the parties and to enforce the realisation of short levy under Section 11A of the Central Excises and Salt Act, 1944. Pursuant to this order, the Assistant Collector by his order of 20-3-1992 adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us that the appeal lay before the Collector (Appeals) against the said order of the Assistant Collector and the Collector (Appeals) had wrongly directed the appellant to approach the Tribunal against the said order. We, therefore, set aside the impugned order of the Collector (Appeals) dated 31-3-1993 and consequently the orders of Tribunal and the High Court and remand the matter to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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