TMI Blog2018 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the appeal shall lie under Section 35-L or under Section 35-G of the Central Excise Act, 1944 to the High Court? Held that:- The appellant / department is permitted to withdraw this appeal and direct the department to assail the order by filing an appeal under Section 35-L of the Central Excise Act, 1944 before the Apex Court - reliance placed in the case of COMMISSIONER OF CENTRAL EXC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst order dated 07.11.2014 (Annexure-A) passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 12.08.2005 (Annexure-C) passed in order-in- original No.66/Comm/CEX/IND/05 by the Commissioner, Customs Central Excise, Indore, whereby Central Excise Duty amounting to ₹ 78,72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l facts and circumstances of the case, similar question was raised before the Gujarat High Court in the case of Commissioner v. Kich Industries reported in 2014 (305) ELT 107 (Gujarat); and other decisions (1) Commissioner of Central Excise, Chennai-II v. Vadapalani Press others reported in 2014-TIOL-2208-HC-MAD-CX, (2) Commissioner of Central Excise, Panchkula v. Special Machine reported in 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal shall lie under Section 35-L and not under Section 35-G of the Central Excise Act, 1944 to the High Court. 4. On due consideration of the facts and circumstances of the present case, so also the law laid down in the cases of Commissioner v. Kich Industries (supra), Commissioner of Central Excise, Chennai-II v. Vadapalani Press others (supra), Commissioner of Central Excise, Panchkula v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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