2015 (1) TMI 892 - HC - Central Excise

Evasion of duty - Clandestine clearance of goods in the name of closed unit - manufacture of printing and writing paper as well as news print - Exemption Notification No. 6/2001-C.E., dated 1-3-2001 - - Held that - It is well settled that if the appellant comes with the case before higher Court that grounds urged have not been considered, his remedy is to approach to the same Court for consideration. It is for the same Court/Tribunal to consider as to whether any ground which has been pressed has been omitted for consideration. - these appeals cannot be entertained. The appellants may seek remedy in accordance with law. - Decided against assessee.

Summary

The High Court of Allahabad dismissed three appeals filed under Section 35G of the Central Excise Act, 1944, as the grounds urged were not considered by the Tribunal. The appellants were advised to seek remedy in accordance with the law. The appeals were dismissed subject to the above observations.