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2003 (10) TMI 51 - SC - Central ExciseAppeal to Appellate Tribunal - Maintainability of appeal - Held that - Section 35B of the Act provides for various types of orders against which an appeal can be filed to CEGAT, but an order made under Section 35E is not one against which an appeal would lie to the CEGAT. Hence, the High Court could not have stated that an appeal lies against the order in question which has been made pursuant to the orders of the High Court under Section 35E of the Act. Therefore, we set aside the order made by the High Court and remit the matter to the High Court for fresh consideration in accordance with law - Decided in favour of assessee.
Issues:
1. Appeal against order under Section 35E of the Central Excise Act, 1944. 2. Jurisdiction of CEGAT for appeal under Section 35B. 3. Dismissal of petition due to order made in another case. Analysis: Issue 1: Appeal against order under Section 35E of the Central Excise Act, 1944 The appellant filed a writ petition before the High Court challenging certain proceedings under the Central Excise Act, 1944. The High Court directed the Collector of Central Excise to examine the record of the proceedings of the Assistant Collector and pass an appropriate order under Section 35E(2) of the Act. Subsequently, the Collector passed an order, which was challenged through a writ petition. The High Court observed that the order by the Collector was pursuant to the High Court's earlier order in a writ petition. The High Court held that since an appeal lies under Section 35B of the Act, no interference was warranted in a Writ Petition. However, the Supreme Court noted that an order under Section 35E is not appealable to the CEGAT. Therefore, the Supreme Court set aside the High Court's order and remitted the matter back to the High Court for fresh consideration. Issue 2: Jurisdiction of CEGAT for appeal under Section 35B Section 35B of the Act delineates various types of orders against which an appeal can be filed to the CEGAT. The Supreme Court clarified that an order made under Section 35E is not appealable to the CEGAT. The High Court's assertion that an appeal lies against the order made under Section 35E was deemed incorrect. Consequently, the Supreme Court overturned the High Court's order and directed a fresh consideration of the matter. Issue 3: Dismissal of petition due to order made in another case In light of the Supreme Court's decision to set aside the High Court's order regarding the appeal under Section 35E, a related civil appeal (Civil Appeal No. 2497/1997) was deemed infructuous and dismissed. The dismissal was a consequence of the primary judgment that remitted the matter back to the High Court for fresh consideration. This judgment underscores the importance of understanding the appellate jurisdiction under the Central Excise Act, particularly concerning orders made under Section 35E and the scope of appeal to the CEGAT. The decision highlights the need for clarity and adherence to legal provisions when determining the appealability of orders under the Act.
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