Jurisdictional bar under excise appeal provisions led to transfer of the matter to revision proceedings.

The Tribunal declined to entertain the excise appeal because the proviso to Section 35B of the Central Excise Act, 1944 created a jurisdictional bar. As a result, the matter was transferred to the Joint Secretary, Revision Application for appropriate consideration, indicating that the forum was not competent to hear the appeal on merits and the dispute had to proceed before the revision authority instead.

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Outcome: The appeal was transferred to the Joint Secretary, Revision Application for appropriate consideration, as the Tribunal declined to entertain it in view of the jurisdictional bar under the proviso to Section 35B of the Central Excise Act, 1944.

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