2017 (11) TMI 343 - SCH - Central Excise

Maintainability/entertainability of the present Appeals - Section 35G of the Central Excise Act - the decision in the case of COMMISSIONER CENTRAL EXCISE AND SERVICE-TAX APMEDABAD-III Versus PRAVINBHAI NARSHIBHAI PATEL, PARTNER 2016 (12) TMI 478 - GUJARAT HIGH COURT contested, where it was held that despite having found that the present Appeals under Section 35G of the Act before this Court shall not be maintainable, the present Appeals are not required to be entertained and/or held to be maintainable merely because the Department earlier before the Hon ble Supreme Court withdrew it with a liberty to prefer appeals before this Court, more particularly when the question of maintainability of appeals before this Court has not been addressed before the Hon ble Supreme Court - Held that - delay condoned - notices issued.

Summary

The Supreme Court heard the petitioner's counsel and granted delay condonation. Exemption from filing certified copy of the impugned order was allowed. Notice was issued and the case was tagged with Civil Appeal D. No. 21581 of 2017.