https://www.taxtmi.com/caselaws?id=368800 The Tribunal ruled that appeals against decisions of the Assistant Commissioner were not maintainable before it under Section 129A of the Customs Act, 1962, and Section 35B of the Central Excise Act, 1944. It clarified that only orders or decisions by the Commissioner of Customs or Central Excise could be considered appealable, not communications from subordinate officers. The judgment emphasized the significance of adhering to statutory provisions and past tribunal rulings in assessing the maintainability of appeals before the Tribunal, ultimately dismissing the appellant's applications and appeals. en-us Wed, 11 Jul 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368800 The Tribunal ruled that appeals against decisions of the Assistant Commissioner were not maintainable before it under Section 129A of the Customs Act, 1962, and Section 35B of the Central Excise Act, 1944. It clarified that only orders or decisions by the Commissioner of Customs or Central Excise could be considered appealable, not communications from subordinate officers. The judgment emphasized the significance of adhering to statutory provisions and past tribunal rulings in assessing the maintainability of appeals before the Tribunal, ultimately dismissing the appellant's applications and appeals. Case-Laws Customs Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368800