Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 82 - MADHYA PRADESH HIGH COURTMaintainability of appeal u/s Section 35-G (2) of the Central Excise Act, 1944 - issue involved is determination of any question having relation to the rate of duty or excise or to the value of the goods for the purpose of assessment - whether the appeal shall lie under Section 35-L or under Section 35-G of the Central Excise Act, 1944 to the High Court? Held that:- The appellant / department is permitted to withdraw this appeal and direct the department to assail the order by filing an appeal under Section 35-L of the Central Excise Act, 1944 before the Apex Court - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, PANCHKULA VERSUS SPECIAL MACHINE [2009 (8) TMI 143 - PUNJAB AND HARYANA HIGH COURT], where it was held that the substantial questions of law raised in these appeals, which are stated to have been arising from the Tribunal, relates to determination of a question having relation to the rate of duty of excise, therefore, we are of the considered view that for determination of such question, remedy of appeal lies to Supreme Court under Section 35L. Appeal dismissed being not maintainable.
|