https://www.taxtmi.com/caselaws?id=41841 The Tribunal, being a statutory creature, could act only within powers conferred by the Act and rules. Where it found that the appeal lay under the proviso to Section 35-B before the Central Government under Section 35-EE, the proper course was to return the papers for fresh presentation before the competent forum; Rule 41 of the Tribunal Procedure Rules could not expand jurisdiction or override the limitation framework in Section 35-EE(2). Treating the matter as transferred would also prejudice the appellant by affecting its limitation plea. The direction for transfer was therefore without jurisdiction and liable to be quashed. en-us Tue, 23 Sep 1986 00:00:00 +0530 Mon, 07 Jun 2010 13:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41841 The Tribunal, being a statutory creature, could act only within powers conferred by the Act and rules. Where it found that the appeal lay under the proviso to Section 35-B before the Central Government under Section 35-EE, the proper course was to return the papers for fresh presentation before the competent forum; Rule 41 of the Tribunal Procedure Rules could not expand jurisdiction or override the limitation framework in Section 35-EE(2). Treating the matter as transferred would also prejudice the appellant by affecting its limitation plea. The direction for transfer was therefore without jurisdiction and liable to be quashed. Case-Laws Central Excise Tue, 23 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41841