2007 (10) TMI 195

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..... ed - As per sec. 35G, CEA as the penalty is incidental to fixation of rate of duty, the appeals would not be maintainable before this Court but before SC
F.I. Rebello and J.P. Devadhar, JJ. [Order ]. P.C. :1. On behalf of the respondents, it is contended that. 2. Section 35G(1) reads as under : "35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in .....

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..... ------- (b) any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal 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." The said sub-section sets out that an appeal against the order among other things, to the determination of any question .....

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..... on, these three appeals filed by the revenue before this Court would not be maintainable as the appeals have to be filed before the Supreme Court. 4. We may also point out that appeals filed by the assessee from the order of Customs / Central Excise authorities, we have passed an order today that these appeals would not be maintainable before this Court, considering that they relates to rate of d .....

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