https://www.taxtmi.com/article/detailed?id=5456 The Appellate Tribunal cannot transfer appeals it lacks jurisdiction to entertain; where statutory exclusion makes an appeal not maintainable, the Tribunal may only reject the appeal or return the papers to the appellant. Ancillary procedural powers to prevent abuse or secure justice operate only within proceedings competent before the Tribunal and cannot be used to authorize transfer of nonmaintainable proceedings to another authority. en-us Thu, 30 Jan 2014 06:45:27 +0530 Thu, 30 Jan 2014 06:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5456 The Appellate Tribunal cannot transfer appeals it lacks jurisdiction to entertain; where statutory exclusion makes an appeal not maintainable, the Tribunal may only reject the appeal or return the papers to the appellant. Ancillary procedural powers to prevent abuse or secure justice operate only within proceedings competent before the Tribunal and cannot be used to authorize transfer of nonmaintainable proceedings to another authority. Articles Customs - Import - Export - SEZ Thu, 30 Jan 2014 06:45:27 +0530 https://www.taxtmi.com/article/detailed?id=5456