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TMI Blog2015 (1) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... - Vadapalani Press [2015 (1) TMI 318 - MADRAS HIGH COURT] - Court is not inclined to deal with the matter, while disposing off the present appeal as not maintainable, is inclined to grant liberty to the appellant/department to pursue the matter before the Supreme Court, if so advised - Decided against Revenue. - C.M.A. NO. 4050 OF 2008, C.M.A. NOS. 943, 1570 & 3137 TO 3139 OF 2009 - - - Dated:- 19-12-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. N. Senthil Kumar For the Respondents : Mr. S. Muthu Venkataraman for R-1 JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of the Notification 67/95, the goods would stand exempted as provided under Section 35-G of the Act. The relevant provision of the Act reads as under :- 35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (1). When an appeal has been filed before the High Court, it shall be?(7) heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. Where there is no such majority, the Judges shall state the point of?(8) law upon which they differ and the case shall, then, be heard upon that point only by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. Save as otherwise provided in this Act, the provisions of the Code of?(9) Civil Procedure, 1908 (5 of 1908), relating to appeals to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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