https://www.taxtmi.com/caselaws?id=245734 The Tribunal dismissed the applicant's application to be impleaded as a party in an appeal filed by the Revenue for the recovery of past liabilities. The decision was based on the provisions of the Central Excise Act, which dictate that only the Revenue can be a party in such cases. The Tribunal emphasized that the Customs, Excise and Gold (Control) Appellate Tribunal's jurisdiction is derived solely from the statute creating it, and as the applicant was not joined as a respondent, there was no merit in their application. The judgment was in line with legal principles and statutory provisions, leading to the dismissal of the application. en-us Fri, 26 Aug 2011 00:00:00 +0530 Sat, 05 Apr 2014 18:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245734 The Tribunal dismissed the applicant's application to be impleaded as a party in an appeal filed by the Revenue for the recovery of past liabilities. The decision was based on the provisions of the Central Excise Act, which dictate that only the Revenue can be a party in such cases. The Tribunal emphasized that the Customs, Excise and Gold (Control) Appellate Tribunal's jurisdiction is derived solely from the statute creating it, and as the applicant was not joined as a respondent, there was no merit in their application. The judgment was in line with legal principles and statutory provisions, leading to the dismissal of the application. Case-Laws Central Excise Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245734