2015 (8) TMI 735 - SCH - Central Excise

Clandestine removal of goods - Maintainability of appeal - Held that - appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal will lie to the High Court under Section 35G of the Central Excise Act and not to this Court - Decided against Revenue.

Summary

The Supreme Court dismissed the appeals as they should have been filed with the High Court under Section 35G of the Central Excise Act. The Department has the liberty to file an appeal with the High Court within two months, which will be considered on merits without limitation grounds. The High Court can determine if any substantial question of law arises during the appeal.