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2016 (12) TMI 478 - GUJARAT HIGH COURTMaintainability/entertainability of the present Appeals - Section 35G of the Central Excise Act - Held that: - despite having found that the present Appeals under Section 35G of the Act before this Court shall not be maintainable, the present Appeals are not required to be entertained and/or held to be maintainable merely because the Department earlier before the Hon’ble Supreme Court withdrew it with a liberty to prefer appeals before this Court, more particularly when the question of maintainability of appeals before this Court has not been addressed before the Hon’ble Supreme Court and as observed hereinabove, there is no finding and/or decision of the Hon’ble Supreme Court with respect to maintainability and/or entertainability of these Appeals before this Court against the impugned common judgment and order passed by the learned Tribunal under Section 35G of the Central Excise Act. The present appeals against the impugned common judgment and order 12th May 2015 passed in Appeal Nos. E/12386 & 12387/2014 under Section 35G of the Central Excise Act shall not be maintainable. It will be open for the Department to adopt appropriate recourse to law and approach appropriate forum; as may be available under the provisions of the Central Excise Act. With this, both the Appeals are dismissed as not maintainable.
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