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2018 (12) TMI 783 - HC - Central ExciseMaintainability of appeal - Section 35 G and 35 L of the Central Excise Act, 1944 - Section 83 of the Finance Act - whether fleet cards have been provided is a part of loan transaction or is it a credit card facility? Held that:- It is pertinent to note that Section 129 D of the Customs Act, is similar to Section 35 G of the Central Excise Act. Hon'ble Division Bench of this High Court in THEJO ENGINEERING SERVICES PVT LTD Vs. COMMISSIONER OF CUSTOMS EXCISE, CHENNAI [2015 (7) TMI 1229 - MADRAS HIGH COURT] has held that In such a scenario, in view of the above position of law, which exempts appeal to be entertained by the High Court in relation to rate of duty, the objection as raised by the respondent is liable to be sustained in view of the decision of the Supreme Court in Navin Chemicals [1993 (9) TMI 107 - SUPREME COURT OF INDIA]. It is clear that an appeal is not maintainable before this Court. Right of appeal to this Court - amendment by way of Section to 35 L of the Central Excise Act, 1944, whether has taken away the right to appeal - Held that:- Right of appeal has not been taken away. Instead of an appeal in the High Court, an appeal would lie to the Hon'ble Supreme Court. Under the pre-amended regime, there was no second appeal provided to the Supreme Court - The contention of the appellant that pre-amended provision must apply to them as it takes away the right of appeal does not have any force. Appeals are not maintainable and is dismissed.
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