https://www.taxtmi.com/caselaws?id=80406 The dispute centered on the maintainability of an order of review under Section 35A of the Act by the Central Board of Excise & Customs. The key issue was the Board's jurisdiction to revise proceedings post-amendment, specifically concerning the authority to review decisions of the Asstt. Collector. Despite statutory changes restricting the Board's jurisdiction to decisions of the Collector, the absence of a provision transferring pending proceedings allowed the Board to retain jurisdiction. Consequently, the Board upheld the order's maintainability, enabling the appeal to proceed on its merits. en-us Mon, 19 Dec 1988 00:00:00 +0530 Thu, 16 Jun 2011 16:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80406 The dispute centered on the maintainability of an order of review under Section 35A of the Act by the Central Board of Excise & Customs. The key issue was the Board's jurisdiction to revise proceedings post-amendment, specifically concerning the authority to review decisions of the Asstt. Collector. Despite statutory changes restricting the Board's jurisdiction to decisions of the Collector, the absence of a provision transferring pending proceedings allowed the Board to retain jurisdiction. Consequently, the Board upheld the order's maintainability, enabling the appeal to proceed on its merits. Case-Laws Central Excise Mon, 19 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80406