https://www.taxtmi.com/caselaws?id=116962 When an appellate authority finds that it lacks territorial jurisdiction over an appeal, it should not dismiss the matter outright; it must transfer the papers to the competent Commissioner (Appeals) or return them for presentation before the proper forum. The impugned order rejecting the appeal for want of jurisdiction was therefore unsustainable. The order was set aside, the appeal was restored, and the matter was directed to be assigned to the competent appellate authority, with the appellant obtaining restoration and waiver of pre-deposit. en-us Thu, 02 Mar 2006 00:00:00 +0530 Tue, 19 Jun 2012 12:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116962 When an appellate authority finds that it lacks territorial jurisdiction over an appeal, it should not dismiss the matter outright; it must transfer the papers to the competent Commissioner (Appeals) or return them for presentation before the proper forum. The impugned order rejecting the appeal for want of jurisdiction was therefore unsustainable. The order was set aside, the appeal was restored, and the matter was directed to be assigned to the competent appellate authority, with the appellant obtaining restoration and waiver of pre-deposit. Case-Laws Customs Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116962