Karnataka HC rejects Revenue appeal, directs SC route for Central Excise Act disputes

The Karnataka HC rejected the Revenue's appeal challenging the Tribunal's order granting SSI exemption to the assessee and determining duty rate for hammer assembly. HC held the appeal should be taken to the SC under Section 35L, not Section 35G of the Central Excise Act. The appeal was deemed not maintainable, granting the appellant liberty to approach the SC.

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The Karnataka High Court rejected the Revenue's appeal challenging the Tribunal's order granting SSI exemption to the assessee and determining the rate of duty payable for hammer assembly. The High Court ruled that the question should be taken to the Apex Court under Section 35L of the Central Excise Act, not under Section 35G. The appeal was deemed not maintainable, with the appellant having the liberty to approach the Apex Court.

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