1990 (3) TMI 212 - AT - Central Excise

Summary

Issues:
- Jurisdiction of the Tribunal over revision applications filed with the Central Government after the Tribunal's formation.

Analysis:
The appellants had initially filed revision applications with the Central Government, which were subsequently transferred to the Tribunal to be treated as appeals. However, the Tribunal pointed out that it had come into existence before the revision applications were filed, making it the proper forum for appeals related to the matter. The Tribunal referred to a judgment by the Madras High Court, emphasizing that appeals should be filed directly with the Tribunal and not with the Central Government, especially after the Tribunal's establishment. The Tribunal highlighted that it follows the practice of returning such cases to the appellants for filing before the appropriate forum. The appellants, represented by their advocate, acknowledged the Tribunal's position based on the Madras High Court's decision.

The Tribunal examined the facts and circumstances, confirming that the Tribunal was operational before the revision applications were submitted to the Central Government. Consequently, the Tribunal concluded that the revision applications should have been filed directly with the Tribunal as it had jurisdiction over such matters. In line with the Madras High Court's ruling and previous Tribunal decisions, the Tribunal ordered the return of the appeal papers to the appellants for submission to the correct forum. The appellants were granted the option to file the appeals before the appropriate authority, complying with legal procedures, including seeking condonation of any delays if necessary. As a procedural formality, the appeals were dismissed for statistical purposes.

In conclusion, the Tribunal clarified its jurisdiction over appeals and the correct procedure for filing appeals post its establishment. The judgment emphasized the significance of adhering to the appropriate forum for legal matters and directed the appellants to pursue their appeals through the proper channels in line with legal requirements.