2015 (7) TMI 963 - SCH - Central Excise

Maintainability of appeal - Availability of alternate remedy - Held that - appeal is not covered by Section 35-L (B) of the Central Excise Act, 1944 and therefore is not maintainable. The only remedy that could be available to the appellant -Department is to approach the High Court by way of an appeal under Section 35-G. - there is no substantial question of law involved in this appeal and, therefore, the appeal before the High Court also is not permissible. However, we leave it for the High Court to decide as to whether any substantial question of law arises or not. - Appeal disposed of.

Summary

The Supreme Court held that the appeal is not maintainable under Section 35-L (B) of the Central Excise Act, 1944. The Department can appeal to the High Court under Section 35-G. The High Court will decide if any substantial question of law is involved. The appellant is granted two months to file an appeal in the High Court without dismissal on the ground of limitation.