https://www.taxtmi.com/caselaws?id=369099 Appeals under Section 130 of the Customs Act and Section 35G of the Central Excise Act arising from Tribunal orders at Mumbai were held to be governed by Chapter XXIV-A of the Bombay High Court Appellate Side Rules, 1960. The filing forum depends on the district from which the dispute arose, not on the situs of the Tribunal. The Rules also preserve the Chief Justice's power to transfer matters between the principal seat and the benches, confirming that the appeal must first be presented before the bench allotted to the relevant district. The preliminary objection was accepted and the appeals had to be filed before the appropriate bench. en-us Fri, 19 Oct 2018 00:00:00 +0530 Fri, 05 Apr 2019 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369099 Appeals under Section 130 of the Customs Act and Section 35G of the Central Excise Act arising from Tribunal orders at Mumbai were held to be governed by Chapter XXIV-A of the Bombay High Court Appellate Side Rules, 1960. The filing forum depends on the district from which the dispute arose, not on the situs of the Tribunal. The Rules also preserve the Chief Justice's power to transfer matters between the principal seat and the benches, confirming that the appeal must first be presented before the bench allotted to the relevant district. The preliminary objection was accepted and the appeals had to be filed before the appropriate bench. Case-Laws Central Excise Fri, 19 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369099