Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2020 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 180 - HC - Central ExciseMaintainability of appeal - appropriate forum - rebate claim - section 35-G, being section 35-G(1) of the Central Excise Act, 1944 - HELD THAT:- A plain reading of the aforesaid provision of law reveals that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal other than the exceptions as specified in section 35-G (1) only if the High Court is satisfied that the case involves a substantial question of law. A bare perusal of the judgment and order dated 27th June, 2019, passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad, Regional Bench - Court No.1, does not reveal that the case involves any substantial question of law - there are no merit in the instant appeal - appeal dismissed.
|