https://www.taxtmi.com/caselaws?id=81880 The Tribunal concluded that the Board exceeded its jurisdiction under Section 129D(1) by directing the Collector to file an appeal based on issues not part of the original proceedings. The appeal was deemed ab initio beyond jurisdiction and was rejected. The cross-objection by the respondents was allowed, affirming that the Board cannot travel beyond the record of the adjudicating authority. en-us Mon, 18 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81880 The Tribunal concluded that the Board exceeded its jurisdiction under Section 129D(1) by directing the Collector to file an appeal based on issues not part of the original proceedings. The appeal was deemed ab initio beyond jurisdiction and was rejected. The cross-objection by the respondents was allowed, affirming that the Board cannot travel beyond the record of the adjudicating authority. Case-Laws Customs Mon, 18 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81880