https://www.taxtmi.com/caselaws?id=85900 The Tribunal dismissed the appeals as not maintainable, emphasizing that the appellants had not exercised their right to appeal before the Collector (Appeals) and thus could not directly approach the Tribunal. The Tribunal also concluded that no substantial question of law arose for reference to the High Court, as the issue was one of fact rather than law. The reference applications were therefore rejected. en-us Wed, 26 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85900 The Tribunal dismissed the appeals as not maintainable, emphasizing that the appellants had not exercised their right to appeal before the Collector (Appeals) and thus could not directly approach the Tribunal. The Tribunal also concluded that no substantial question of law arose for reference to the High Court, as the issue was one of fact rather than law. The reference applications were therefore rejected. Case-Laws Customs Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85900