https://www.taxtmi.com/caselaws?id=80489 The Tribunal, by majority view, held that it does not have jurisdiction to decide the issue and hear the appeal due to the express exclusion under Section 35B, first proviso, clause (b) of the Central Excises & Salt Act, 1944. Consequently, the appeal papers were directed to be returned to the appellants for filing before the appropriate forum. en-us Mon, 22 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80489 The Tribunal, by majority view, held that it does not have jurisdiction to decide the issue and hear the appeal due to the express exclusion under Section 35B, first proviso, clause (b) of the Central Excises & Salt Act, 1944. Consequently, the appeal papers were directed to be returned to the appellants for filing before the appropriate forum. Case-Laws Central Excise Mon, 22 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80489