2014 (11) TMI 820 - SCH - Central Excise

Maintainability of appeal - Clandestine removal and manufacture of goods - Held that - appeals are not maintainable under Section 35L of the Central Excise Act, 1944 since the issues raised are of clandestine removal of manufactured goods and clandestine manufacture of goods. Solicitor General seeks leave to withdraw these appeals with liberty to file an appropriate appeal in the High Court under Section 35G of the Act. In the event of an appeal being filed under Section 35G of the Act within three months from today, the High Court shall consider the appeal without raising any question regarding limitation - Decided against Revenue.

Summary

The Supreme Court held that the appeals were not maintainable under Section 35L of the Central Excise Act due to issues of clandestine removal and manufacture of goods. The Solicitor General was granted permission to withdraw the appeals with liberty to file in the High Court under Section 35G. The appeals were dismissed as withdrawn, with the High Court instructed to consider any appeal filed within three months without questioning limitation.