https://www.taxtmi.com/caselaws?id=111946 An appeal challenging an order on the supposed inconsistency of an unidentified Board circular with the statutory rules was held unsustainable because the circular was neither filed nor identified on record. The challenge proceeded on bare assertion without the material necessary for examination, showing a lack of due application of mind. In those circumstances, the proceeding was treated as frivolous and the appeal was dismissed as not maintainable on the facts presented. en-us Thu, 27 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 18:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111946 An appeal challenging an order on the supposed inconsistency of an unidentified Board circular with the statutory rules was held unsustainable because the circular was neither filed nor identified on record. The challenge proceeded on bare assertion without the material necessary for examination, showing a lack of due application of mind. In those circumstances, the proceeding was treated as frivolous and the appeal was dismissed as not maintainable on the facts presented. Case-Laws Central Excise Thu, 27 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111946