https://www.taxtmi.com/caselaws?id=235119 Where an appeal fell outside the Tribunal's jurisdiction under the Customs Act because it related to drawback matters, the Tribunal could not use its powers under Section 129B or Rule 41 of the CESTAT Procedure Rules to transfer the matter to the revisional authority. Ancillary procedural powers operate only where the Tribunal is already competent to entertain the appeal; they cannot create jurisdiction. The proper course was to reject the appeal as not maintainable or return the papers for presentation before the correct forum. The impugned transfer order was therefore set aside and the Revenue's appeal succeeded. en-us Wed, 17 Apr 2013 00:00:00 +0530 Wed, 29 Jan 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235119 Where an appeal fell outside the Tribunal's jurisdiction under the Customs Act because it related to drawback matters, the Tribunal could not use its powers under Section 129B or Rule 41 of the CESTAT Procedure Rules to transfer the matter to the revisional authority. Ancillary procedural powers operate only where the Tribunal is already competent to entertain the appeal; they cannot create jurisdiction. The proper course was to reject the appeal as not maintainable or return the papers for presentation before the correct forum. The impugned transfer order was therefore set aside and the Revenue's appeal succeeded. Case-Laws Central Excise Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235119