2011 (9) TMI 893 - HC - Central Excise

Summary

Issues:
1. Dismissal of D.B. Central Excise Appeal No. 36 of 2011 by Rajasthan High Court.
2. Interpretation of Section 35G of the Central Excise Act, 1944.
3. Observations on the filing of certified copies with markings.

Analysis:
1. The Rajasthan High Court, comprising Hon'ble Mr. Justice A.M. Sapre and Hon'ble Mr. Justice Narendra Kumar Jain-II, dismissed the D.B. Central Excise Appeal No. 36 of 2011 filed by the Commissioner of Central Excise, Jaipur-II against the CESTAT Final Order No. 141/2010. The Tribunal had set aside the order passed by the Commissioner (Appeals-II) and remanded the case for fresh consideration on merits. The High Court, while dismissing the appeal, emphasized that in a case of remand, no substantial question of law arises for determination by the court. The appellant was assured of the opportunity to raise all legal objections once the appeal is decided after remand, allowing for objections to be raised at a later stage if necessary.

2. The appeal was filed by the Government of India under Section 35G of the Central Excise Act, 1944. The High Court noted that all legal objections that could be raised at a later stage if needed could still be presented by the appellant on law. The court concluded that there was no substantial question of law arising in the case, leading to the dismissal of the appeal in limine. This decision was based on the understanding that the appellant would have the chance to address legal issues at the appropriate stage following the remand process.

3. In a parting observation, the High Court expressed concern over the filing of certified copies with markings by the appellant. The court stressed the importance of filing clean, legible, and properly typed documents without any markings, whether handwritten or otherwise. The court specifically addressed the appellant, a Government of India Department (Customs & Excise Department), urging them to adhere to the rules of proper filing in the future. The court's expectation was that the appellant would take the observations seriously and ensure the correct filing of appeals moving forward, emphasizing the importance of maintaining the integrity of court documents.