https://www.taxtmi.com/caselaws?id=42433 The court dismissed the writ petition seeking to quash the decision of the Central Board of Excise and Customs to prefer appeals to the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). It held that the power to approach the Tribunal is statutory, and the decision on preferring appeals lies with the concerned authority. The court emphasized that parties are entitled to pursue appeals even if the issues raised may seem frivolous, and the appellate authority must assess the merits of each appeal. The judgment underscored that the writ court cannot prevent the filing or hearing of appeals based on perceived lack of merit, leaving the decision to the Appellate Tribunal. en-us Fri, 13 Jan 1989 00:00:00 +0530 Fri, 11 Jun 2010 12:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42433 The court dismissed the writ petition seeking to quash the decision of the Central Board of Excise and Customs to prefer appeals to the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). It held that the power to approach the Tribunal is statutory, and the decision on preferring appeals lies with the concerned authority. The court emphasized that parties are entitled to pursue appeals even if the issues raised may seem frivolous, and the appellate authority must assess the merits of each appeal. The judgment underscored that the writ court cannot prevent the filing or hearing of appeals based on perceived lack of merit, leaving the decision to the Appellate Tribunal. Case-Laws Customs Fri, 13 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42433