https://www.taxtmi.com/caselaws?id=81976 The Appellate Tribunal lacked jurisdiction to entertain appeals against orders passed by the Dy. Collector, directing the appellants to file the appeal before the Collector (Appeals). The Tribunal emphasized the necessity to return appeals filed before the wrong forum to the appellants for presentation before the appropriate authority. Despite arguments for condonation of delay, the Tribunal held that the statutory limit of three months for condoning delays must be adhered to. Relying on legal precedents, the Tribunal dismissed the appeals, affirming the importance of following statutory provisions and precedents in filing appeals before the correct forum. en-us Fri, 12 Jul 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81976 The Appellate Tribunal lacked jurisdiction to entertain appeals against orders passed by the Dy. Collector, directing the appellants to file the appeal before the Collector (Appeals). The Tribunal emphasized the necessity to return appeals filed before the wrong forum to the appellants for presentation before the appropriate authority. Despite arguments for condonation of delay, the Tribunal held that the statutory limit of three months for condoning delays must be adhered to. Relying on legal precedents, the Tribunal dismissed the appeals, affirming the importance of following statutory provisions and precedents in filing appeals before the correct forum. Case-Laws Customs Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81976