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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Challenging Customs Tribunal Orders: Proper Remedy and Appeal Process Explained</h1> The Supreme Court held that the proper remedy for challenging an order by the Customs, Excise and Service Tax Appellate Tribunal is before the High Court ... Remedy before the High Court under Section 35L of the Central Excise Act, 1944 - entertainment of appeals under Section 35L by the Supreme Court - withdrawal of appeals to enable challenge under Section 35G before the High CourtRemedy before the High Court under Section 35L of the Central Excise Act, 1944 - entertainment of appeals under Section 35L by the Supreme Court - Proper forum and maintainability of the appeals under the Central Excise Act, 1944 - HELD THAT: - The Court held that the appropriate remedy for the appellant to challenge the impugned order of the Customs, Excise and Service Tax Appellate Tribunal is by approaching the High Court under Section 35L of the Central Excise Act, 1944. Having considered the facts, the Court concluded that this matter is not one in which the Supreme Court should exercise jurisdiction to entertain appeals under Section 35L, and therefore declined to entertain the appeals on that ground. [Paras 1, 2]The appeals will not be entertained by the Supreme Court under Section 35L; the proper remedy lies before the High Court under Section 35L of the Act.Withdrawal of appeals to enable challenge under Section 35G before the High Court - Permission to withdraw appeals to pursue alternate remedy - HELD THAT: - On the appellant's request, the Court permitted withdrawal of the appeals to enable the appellant to challenge the impugned Tribunal order before the High Court under Section 35G of the Act. The Court acceded to the prayer for withdrawal to facilitate prosecution of the High Court remedy. [Paras 3, 4]Appeals are permitted to be withdrawn to enable the appellant to challenge the impugned order before the High Court under Section 35G of the Act.Final Conclusion: The Supreme Court declined to entertain the appeals under Section 35L of the Central Excise Act, 1944, holding the proper remedy to be before the High Court, and permitted withdrawal of the appeals so the appellant may challenge the impugned order before the High Court under Section 35G of the Act. The Supreme Court held that the proper remedy for challenging an order by the Customs, Excise and Service Tax Appellate Tribunal is before the High Court under Section 35L of the Central Excise Act, 1944. In this case, the appeals were permitted to be withdrawn to enable the appellant to challenge the impugned order under Section 35G of the Act before the High Court.
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