Appeal Dismissed for Non-Maintainability under Finance Act.

The High Court of Karnataka dismissed the appeal as not maintainable under S. 83 of the Finance Act, 1994, applying provisions of S. 35(G) & (L) of the Central Excise Act, 1944. The Revenue has the option to pursue the matter in the Supreme Court as per the law.

---

---

The High Court of Karnataka dismissed the appeal as not maintainable under S. 83 of the Finance Act, 1994, and made provisions of S. 35(G) & (L) of the Central Excise Act, 1944 applicable. The Revenue can take the matter to the Supreme Court in accordance with the law.

---