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2013 (7) TMI 277 - HC - Central ExciseAppellate Forum - Whether CESTAT in the facts and circumstances of the case right in ordering transfer of the respondent's appeal to the Joint Secretary, Government of India when it was found that such appeal was not maintainable before the Tribunal – Held that:- Powers of the Appellate Tribunal in an appeal before itself are quite wide. In addition to confirming, modifying or annulling the decision under appeal, the Tribunal may even remand the proceedings before the lower authority for fresh adjudication - Such powers can be exercised by the Tribunal only in an appeal which is maintainable - In terms of clause (c) to the proviso to sub-section [1] of Section 129A of the Act, the Tribunal had no jurisdiction to entertain the appeal of the respondent, the Tribunal could not have exercised any of the powers specified in sub-section (1) of section 129-B of the Act. The only option before the Tribunal had was to reject such an appeal as being not maintainable or return the papers back to the appellant for presentation before appropriate forum. Merely because, as pointed out by the learned counsel for the respondent that there is practice before the Tribunal to transfer such proceedings when found not maintainable, would not permit us to take a different view. A certain trend or practice howsoever old would not change the legal position. Such convention, unless backed up statutory provisions and powers available with the Tribunal, cannot be saved only on the ground that the same has lasted sufficiently long. When an appeal is found not maintainable with the Tribunal, proper course would be to return the papers and not to direct its transfer. - Order of CESTAT set aside - decided in favor of revenue.
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