2013 (12) TMI 1468 - SCH - Central Excise

Benefit of Exemption Notification No.6/2006 Duty free Naphtha used for the purpose other than manufacture of fertilizers Maintainability of appeal - Section 35L - Held that - this is not a fit case where court should entertain appeals under Section 35L of the Act - appellant seeks withdrawal of the appeals to challenge the impugned order under Section 35G of the Act before the High Court - Appeal withdrawn.

Summary

The Supreme Court held that the proper remedy for challenging an order by the Customs, Excise and Service Tax Appellate Tribunal is before the High Court under Section 35L of the Central Excise Act, 1944. In this case, the appeals were permitted to be withdrawn to enable the appellant to challenge the impugned order under Section 35G of the Act before the High Court.