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TMI Blog2016 (6) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act, 1944, we are in agreement with the submissions advanced by the learned counsel for the respondent that the revenue has to file an appeal directly to the Hon'ble Supreme Court, under Section 35-L of the Central Excise Act, 1944. - Appeal dismissed - Decided against the revenue. - Civil Miscellaneous Appeal Nos. 3124 and 3125 of 2008 - - - Dated:- 13-6-2016 - S. Manikumar And D. Krishnakumar, JJ. For the Appellant : Mr. K. Mohana Murali For the Respondents : Mr. J. Shankar Ram, Mr. R. Venkatavaradan ORDER ( Judgment of the Court was made by S. Manikumar, J ) These Appeals have been filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 21/5/2007. 2. The commo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a preliminary objection to the maintainability of the instant appeals and contended that an appeal against the order of the Tribunal would lie to the High Court, if only such order does not relate, among other things, to the determination of any question having a relation to the right of duty of excise or to the value of goods for purposes of assessment. He also submitted that in a matter involving duty, relatable to classification, the order of Customs, Excise and Service Tax Appellate Tribunal, Madras, cannot be challenged in High Court and that the revenue has to file an appeal directly to the Hon'ble Supreme Court, under Section 35-L of the Central Excise Act, 1944. Thus, the learned counsel appearing for the second respondent rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or (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. 7. While adverting to the contentious issues raised and answered and testing the same with reference to the statutory provisions, viz., 35-G and 35-L of the Central Excise Act, 1944, we are in agreement with the submissions advanced by the learned counsel for the respondent. 8. Substantial questions of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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