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    <title>2008 (1) TMI 700 - CESTAT, NEW DELHI</title>
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    <description>The appeals filed under Section 35B(1)(c) of the Central Excise Act, 1944 against the order of the Member of the Central Board of Excise and Customs were deemed not maintainable by the Tribunal. Despite the appellant&#039;s argument regarding potential harassment in approaching the High Court again, the Tribunal emphasized that jurisdiction cannot be conferred based on objections or concessions. The decision highlights the significance of adhering to statutory provisions in determining the maintainability of appeals, ultimately leading to the dismissal of the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=123234</link>
      <description>The appeals filed under Section 35B(1)(c) of the Central Excise Act, 1944 against the order of the Member of the Central Board of Excise and Customs were deemed not maintainable by the Tribunal. Despite the appellant&#039;s argument regarding potential harassment in approaching the High Court again, the Tribunal emphasized that jurisdiction cannot be conferred based on objections or concessions. The decision highlights the significance of adhering to statutory provisions in determining the maintainability of appeals, ultimately leading to the dismissal of the appeals.</description>
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