1985 (11) TMI 126 - AT - Central Excise

Summary

The appeal was filed by the Collector of Central Excise, Belgaum against the order of the Collector (Appeals), Madras. The Collector (Appeals) set aside the adjudication order due to improper proceedings. The Assistant Collector had no power to cancel his own order, leading to the appeal being rejected by the Appellate Tribunal CEGAT, New Delhi.