https://www.taxtmi.com/caselaws?id=46540 An order passed by a Superintendent of Customs and Central Excise was appealable under Section 128 of the Customs Act, 1962 to the Commissioner (Appeals), not directly to the Tribunal. Section 129A did not confer jurisdiction on the Tribunal to entertain a direct appeal against that order, and a prior policy decision by the Collector did not change the character of the Superintendent's order. The direct appeal was therefore not maintainable before the Tribunal, and the order accepting jurisdiction was set aside in favour of the Revenue. en-us Wed, 12 Mar 2003 00:00:00 +0530 Thu, 22 Jul 2010 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46540 An order passed by a Superintendent of Customs and Central Excise was appealable under Section 128 of the Customs Act, 1962 to the Commissioner (Appeals), not directly to the Tribunal. Section 129A did not confer jurisdiction on the Tribunal to entertain a direct appeal against that order, and a prior policy decision by the Collector did not change the character of the Superintendent's order. The direct appeal was therefore not maintainable before the Tribunal, and the order accepting jurisdiction was set aside in favour of the Revenue. Case-Laws Central Excise Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46540