2015 (5) TMI 449 - SCH - Central Excise

Denial of CENVAT Credit - Clandestine removal of goods - Maintainability of appeal before the High Court - Held that - The appeal on the aforesaid aspects is not maintainable under Section 35L(b) of the Central Excise Act and in fact it could have been filed under 35-G of the said Act before the High Court. This is a preliminary objection taken by the respondent in its counter affidavit to the present appeal and the objection is sustainable. Having regard thereto, we dismiss these appeals as not maintainable giving liberty to the appellant prefer the appeal before the High Court. - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal as not maintainable under Section 35L(b) of the Central Excise Act and directed the appellant to prefer the appeal before the High Court within one month. The High Court was requested to decide the appeal expeditiously.