When an appeal is found not maintainable with the Tribunal, ...
Tribunal rules appeal papers must be returned, not transferred, in non-maintainable cases; decision supports revenue authority.
July 12, 2013
Case Laws Central Excise HC
When an appeal is found not maintainable with the Tribunal, proper course would be to return the papers and not to direct its transfer. - decided in favor of revenue. - HC
View Source