https://www.taxtmi.com/caselaws?id=251534 Appellate maintainability depends on the substantive issues actually decided in the order-in-original, not only on the grounds raised by the appellant. Where the adjudicating authority has conclusively determined product classification and the applicable rate of duty, the dispute is not confined to limitation or penalty, and the proper remedy must be pursued before the forum attracted by those determinations. On that basis, the High Court appeal was held not maintainable and was returned for filing before the appropriate forum. en-us Tue, 12 Aug 2014 00:00:00 +0530 Tue, 13 Jan 2015 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251534 Appellate maintainability depends on the substantive issues actually decided in the order-in-original, not only on the grounds raised by the appellant. Where the adjudicating authority has conclusively determined product classification and the applicable rate of duty, the dispute is not confined to limitation or penalty, and the proper remedy must be pursued before the forum attracted by those determinations. On that basis, the High Court appeal was held not maintainable and was returned for filing before the appropriate forum. Case-Laws Central Excise Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251534