REMEDY OF APPEAL TO S.C. UNDER SEC 35L OF CESACT
IN THE H.C. OF PUNJAB & HARYANA AT CHANDIGARH, while deciding the CEA No.48 of 2006, decided on 3.8.09 in re: CCEX PANCHKULA vs SPECIAL MACHINE, it was observed as follows:-
QUOTE: the substantial question of law raised in these appeals, which are stated to have been arising from the Tribunal, relates to determination of a question having relation to the rate of duty of excise, therefore, we are of the considered view that for determination of such question, remedy of appeal lies to Honble the Supreme Court under Section 35L of the Act. As a sequel to the above discussion, we are of the view that the present appeals are not maintainable and the only remedy which is available to the revenue is to file an appeal before Honble the Supreme Court under clause (b) of Section 35L of the Act, if so advised. Hence, the Registry is directed to return these appeals to be presented before the appropriate Court of competent jurisdiction. UNQUOTE.
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_ph_cea_48]
HIGH COURT ORDERS
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