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2003 (10) TMI 51 - SUPREME COURTAppeal to Appellate Tribunal - Maintainability of appeal - Held that:- Section 35B of the Act provides for various types of orders against which an appeal can be filed to CEGAT, but an order made under Section 35E is not one against which an appeal would lie to the CEGAT. Hence, the High Court could not have stated that an appeal lies against the order in question which has been made pursuant to the orders of the High Court under Section 35E of the Act. Therefore, we set aside the order made by the High Court and remit the matter to the High Court for fresh consideration in accordance with law - Decided in favour of assessee.
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