GTC INDUSTRIES LTD. vs COLLECTOR OF CENTRAL EXCISE, NEW DELHI

The Supreme Court addressed the appeals concerning excise duty demands raised against a cigarette manufacturing company under the Central Excise and Salt Act, 1944, specifically referencing Section 35E(1). The Court held that the High Court's directions regarding the adjudication process were valid and that the Tribunal must entertain appeals on merits without limitation objections. The judgment clarified procedural aspects of excise duty adjudication and upheld the authority of the Central Board of Excise & Customs in directing appeals to the Tribunal.