Proper forum for appeals: file civil appeals or reference applications correctly to avoid procedural delay and loss of appellate rights. Identify the correct appellate route under the Central Excise Act by applying appealability criteria: Sections 35G and 35L(b) determine when a civil appeal to the Supreme Court is available and when a question of law should be referred to the High Court. Misfiling reference applications in matters of classification, rate or valuation, or recommending civil appeals where references lie, has produced inexcusable delay and forfeiture of appellate rights; commissioners must carefully examine facts and legal issues in CEGAT orders to ensure correct forum selection.