https://www.taxtmi.com/caselaws?id=42946 The article explains that, under the appellate scheme reflected in Section 35D of the Central Excises and Salt Act, 1944, read with Section 129C of the Customs Act, 1962, the Tribunal has wide procedural discretion, but that discretion should be used with restraint. It states that appellate issues should ordinarily be decided together rather than in separate preliminary and merits stages, because fragmented hearing causes delay, wastes public resources, and prolongs uncertainty for the assessee. It further notes that a writ petition challenging a preliminary-objection ruling was not maintainable while the statutory appeal on merits remained pending, and that the pending appeal should proceed to decision on merits. en-us Thu, 28 Dec 1989 00:00:00 +0530 Tue, 15 Jun 2010 12:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42946 The article explains that, under the appellate scheme reflected in Section 35D of the Central Excises and Salt Act, 1944, read with Section 129C of the Customs Act, 1962, the Tribunal has wide procedural discretion, but that discretion should be used with restraint. It states that appellate issues should ordinarily be decided together rather than in separate preliminary and merits stages, because fragmented hearing causes delay, wastes public resources, and prolongs uncertainty for the assessee. It further notes that a writ petition challenging a preliminary-objection ruling was not maintainable while the statutory appeal on merits remained pending, and that the pending appeal should proceed to decision on merits. Case-Laws Central Excise Thu, 28 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42946