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2017 (11) TMI 343 - SCH - Central ExciseMaintainability/entertainability of the present Appeals - Section 35G of the Central Excise Act - the decision in the case of COMMISSIONER CENTRAL EXCISE AND SERVICE-TAX APMEDABAD-III Versus PRAVINBHAI NARSHIBHAI PATEL, PARTNER [2016 (12) TMI 478 - GUJARAT HIGH COURT] contested, where it was 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 - Held that: - delay condoned - notices issued.
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