https://www.taxtmi.com/caselaws?id=42946 Appellate procedure under the Central Excises and Salt Act, 1944 and the Customs Act, 1962 generally requires preliminary objections and merits to be decided together. Although the Tribunal has broad procedural discretion, it should exercise that discretion sparingly and avoid piecemeal hearings, which delay resolution, waste public resources and prolong uncertainty for the assessee. A writ challenge to a preliminary-stage decision is not maintainable while the statutory appeal on merits remains pending; the appellate forum should determine the pending appeal comprehensively 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 Appellate procedure under the Central Excises and Salt Act, 1944 and the Customs Act, 1962 generally requires preliminary objections and merits to be decided together. Although the Tribunal has broad procedural discretion, it should exercise that discretion sparingly and avoid piecemeal hearings, which delay resolution, waste public resources and prolong uncertainty for the assessee. A writ challenge to a preliminary-stage decision is not maintainable while the statutory appeal on merits remains pending; the appellate forum should determine the pending appeal comprehensively on merits. Case-Laws Central Excise Thu, 28 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42946