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2024 (4) TMI 672

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..... the Apex Court. However, on filing of the photocopy of the original documents, the certified copy of the original documents, if any, be returned to the learned counsel for the appellant. Appeal disposed off. - Hon'ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Shri Justice Gajendra Singh For the Appellant : Shri Rabi Sankar Roy Choudhury, Learned Counsel For the Respondents : Shri Prasanna Prasad - Advocate ORDER Heard on the question of admission. This appeal u/s 35(H) of the Central Excise Act, 1944 has been filed by the assessee against the order dated 12.12.2023 passed by the CESTAT, Principal Bench, New Delhi in Appeal No. 54784 of 2023(SM) by which the learned Appellate Tribunal has dismissed the appeal of the ass .....

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..... on 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 Vs. Vadapalani Press Others reported in 2014-TIOL-2208-HC-MAD-CX (2) Commissioner of Central Excise, Panchkula Vs. Special Machine reported in 2009(242) ELT 330(P H) , appeal to Supreme Court was dismissed as withdrawn reported in 2011(263) ELT A74(SC) , (3) Commissioner of Customs Central Excise, Goa Vs. Primella Sanitary Products(P) Limited reported in 2002(145) ELT 515 (Bombay) , appeal to supreme Court dismissed as withdrawn reported in 2003(151) ELT A299(SC), (4) Commissioner of Central Excise, Ludhiyana Vs. A.S.T. Paper Mills Limited repo .....

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..... arshibhai Patel Partner(supra) and Navin Chemicals Manufacturing and Trading Company Limited Vs. Collector of Customs(supra), we permit the appellant/department to withdraw this appeal and direct the department to assail the order by filing an appeal under Section 35-L of the Act of 1944 before the Apex Court. However, on filing true copy of the original documents, if any, be returned to the learned counsel for the appellant. 5. We are of the considered opinion that the appeal would not be maintainable before this Court. However, the appellant would be at liberty to assail the order by filing an appeal u/s 35(L) of the Act of 1944 before the Apex Court. However, on filing of the photocopy of the original documents, the certified copy of the .....

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