https://www.taxtmi.com/caselaws?id=80907 The statutory proviso excluding appeals concerning goods exported outside India without payment of duty barred the Appellate Tribunal's jurisdiction. On that basis, the Tribunal held that it could not entertain the appeal relating to cotton fabrics exported without duty under the Central Excise Rules. It further stated that jurisdiction cannot be conferred by consent and that a matter filed before the wrong forum must be returned for presentation before the proper authority. The appeal was therefore treated as lying before the Central Government, and the papers were directed to be returned for filing the appropriate revision application. en-us Thu, 11 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80907 The statutory proviso excluding appeals concerning goods exported outside India without payment of duty barred the Appellate Tribunal's jurisdiction. On that basis, the Tribunal held that it could not entertain the appeal relating to cotton fabrics exported without duty under the Central Excise Rules. It further stated that jurisdiction cannot be conferred by consent and that a matter filed before the wrong forum must be returned for presentation before the proper authority. The appeal was therefore treated as lying before the Central Government, and the papers were directed to be returned for filing the appropriate revision application. Case-Laws Central Excise Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80907