Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 392 - HC - Central ExciseMaintainability of appeal - appropriate forum - SC or HC - Appealable order of not - Classification of goods - marketibility - whether such an order is appealable to this Court or the Hon’ble Supreme Court under the Act? - HELD THAT:- The appeals from the orders of the Tribunal under the Finance Act, 1994 and the Act prior to the introduction of Sub-Section (2) to Section 35L of the Act were governed by Section 35G(1) and 35L(1) of the Act. In terms of Section 35G(1) of the Act, every appeal from order of the Tribunal passed after 1st July, 2003 giving rise to a substantial question of law would be to the High Court except orders of the Tribunal relating to the rate of duty of excise or value of goods for the purpose of assessment. The above orders were excluded from the jurisdiction of the High Court and were appealable only to the Hon’ble Supreme Court in terms of Section 35L(1)(b) of the Act. Appeals from orders of the Tribunal relating to taxability / excisability passed prior to 6th August, 2014 i.e. the date of insertion of sub-section (2) to Section 35L of the Act being a rate of duty issue, would be appealable only to the Hon’ble Supreme Court and not the High Court. Scope of amendment made to Section 35L of the Act on 6th August, 2014 by insertion of sub-section (2) therein - clarificatory or prospective in nature? - HELD THAT:- The amendment / insertion of sub-Section (2) to Section 35 of the Act became necessary to set at rest all doubts as to where appeals arising out of orders of the Tribunal relating to excisability / taxability would lie – whether before the Hon’ble Supreme Court or the High Court. It appears that this insertion of sub-section (2) to Section 35L of the Act became necessary as this issue, viz. where such an appeal would lie, was being urged time and again before various High Courts. To settle the issue being urged and set the matter at rest, it appears that the amendment has been introduced. The amendment, therefore, is in the nature of a clarification and not bringing about any change in the law, i.e. excluding a set of orders of the Tribunal, which were earlier appealable to the High Court, now made appealable to the Honb’le Supreme Court for the first time - The amendment made to Section 35L of the Act by insertion of sub-section (2) therein is clarificatory and retrospective in nature. The appeal be placed before the Division Bench for appropriate decision in accordance with law.
|