2017 (9) TMI 1825 - HC - Central Excise

Maintainability of appeal - issue with respect to valuation/rate of duty - Section 35G of the Central Excise Act - HELD THAT - Considering Section 35G of the Central Excise Act when it is not in dispute that one of the issue/question involved in the present Tax Appeals is also with respect to rate of duty/value of goods among other things the present Appeals before this Court under Section 35G of the Central Excise Act against the impugned common judgment and order passed by the Tribunal shall not be maintainable. Appeal dismissed as not maintainable.

Summary

Issues:
Challenging a common judgment of the CESTAT dated 12-5-2015; Dismissal of tax appeals by the High Court; Maintainability of tax appeals under Section 35G of the Central Excise Act.

Analysis:
The Department filed appeals challenging a common judgment of the CESTAT. The respondent's counsel pointed out that several other tax appeals filed by the Department were dismissed by the High Court in a previous case. The High Court held that if an issue related to the rate of duty or value of goods arises, the appeal should go to the Supreme Court, not the High Court as per Section 35G of the Central Excise Act. The Revenue's counsel did not dispute this position. Consequently, the tax appeals were dismissed as not maintainable before the High Court based on the precedent set in the previous case.

Conclusion:
The High Court dismissed the tax appeals challenging the CESTAT's judgment, citing the provisions of Section 35G of the Central Excise Act regarding the jurisdiction of appeals related to the rate of duty or value of goods. The decision was based on the principle that such appeals should be directed to the Supreme Court, not the High Court, as per the specific provisions of the Act.