2015 (5) TMI 1257 - SCH - Central Excise

Maintainability of appeal - appropriate forum - classification of goods - HELD THAT - Since the subject matter does not pertain to classification of goods, appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal is maintainable before the High Court under Section 35G of the Central Excise Act and not before this Court. These appeals are, accordingly, dismissed, with liberty to the Revenue to file appropriate appeal before the High Court.

Summary

The Supreme Court dismissed the appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal, stating that it should be filed before the High Court under Section 35G of the Central Excise Act. The Revenue has the liberty to file an appropriate appeal before the High Court within a month.