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of <h1>Appeals on Substantial Law Questions Permitted to High Court Under Section 35G of Central Excise Act, 1944</h1> Section 35G of the Central Excise Act, 1944, permits appeals to the High Court from orders passed by the Appellate Tribunal post-July 1, 2003, if a substantial question of law is involved. Appeals can be filed by the Principal Commissioner of Central Excise, Commissioner of Central Excise, or an aggrieved party within 180 days of receiving the order, with a fee of two hundred rupees for non-governmental parties. The High Court may admit late appeals for valid reasons and will formulate and decide on the substantial questions of law involved. Appeals are heard by a bench of at least two judges, with decisions made by majority opinion. The Civil Procedure Code provisions apply to these appeals.
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