Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2008 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 290 - HC - Central ExciseMaintainability of Appeal - whether the goods if any-manufactured by the respondent are excisable goods or not - Held that:- In cases where the dispute relates to the question whether the noticee is the manufacturer of the excisable goods or not, an appeal against such an order passed by the CESTAT would lie only to the apex Court but not to this Court in view of Section 35L of the Act. Thus the appeals are not maintainable in this Court and do not wish either to discuss or to give any finding on the other contentions raised before us by the learned Assistant Solicitor General and the learned counsel for the respondents.
|