1995 (8) TMI 69 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeals as not maintainable, stating that the assessee should have sought reference under Section 35G(1) of the Central Excises Act. The assessee can still seek remedy under Section 35G and benefit from Section 14 of the Limitation Act. The Tribunal will consider the correctness of the submission that the appeals were filed within the prescribed time. The reference application must be filed within four weeks to exclude the period from the date of dismissal in computing the limitation period under Section 35G.