https://www.taxtmi.com/caselaws?id=80928 The appeal filed by the Collector of Central Excise, Bangalore, was dismissed by the Tribunal due to improper filing and lack of jurisdiction. The Tribunal noted that the review application should have been treated as an appeal under Section 35B of the Central Excises & Salt Act, 1944. Despite opportunities to rectify this error, the appellant failed to do so, leading to the dismissal of the appeal. The judgment highlights the significance of adhering to procedural requirements and correctly identifying the appropriate legal recourse under statutory provisions. en-us Wed, 24 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80928 The appeal filed by the Collector of Central Excise, Bangalore, was dismissed by the Tribunal due to improper filing and lack of jurisdiction. The Tribunal noted that the review application should have been treated as an appeal under Section 35B of the Central Excises & Salt Act, 1944. Despite opportunities to rectify this error, the appellant failed to do so, leading to the dismissal of the appeal. The judgment highlights the significance of adhering to procedural requirements and correctly identifying the appropriate legal recourse under statutory provisions. Case-Laws Central Excise Wed, 24 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80928