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of <h1>Section 35M: Supreme Court Appeal Procedures for Central Excise Matters, Aligns with Civil Procedure Code, 1908.</h1> Section 35M of the Central Excise Act, 1944, outlines the procedure for appeals to the Supreme Court concerning central excise matters. It states that the Code of Civil Procedure, 1908, applies to these appeals as it does to those from High Court decrees, without affecting certain other provisions. The Supreme Court has discretion over the costs of the appeal. If a High Court judgment is altered or overturned, the Supreme Court's order will be implemented according to specific provisions outlined in section 35K.
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