Disposing of an appeal filed under Section 35 G of the Central Excise Act by the Commissioner of Central Excise and Service Tax, Kolhapur, the Bombay High Court said the same was not maintainable.
Preliminary objection was raised by the respondents to the maintainability of this appeal under Section 35 G.
Upon examination of the said section, a bench of Justice Anoop Mohta and Justice Anuja Prabhudessai noted: “It is clear from the provisions itself that no appeal lies to the High Court from the Order passed by the Appellate Tribunal being the order relating among other things, to the determination of any question having a relation to the rate of duty of excise and/or to the value of goods for the purposes of amendment.”
The court also accepted the contention that a Special Leave Petition against the same issue is pending before the Supreme Court.
The bench finally said: “Therefore, by keeping all points open, the present appeal is disposed of as not maintainable, with liberty to the appellants to approach the available appellate forum against the impugned order/issue, if so instructed.”
Read the Judgment Here