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<h1>Appeals Dismissed for Clandestine Goods - Solicitor General Allowed Withdrawal</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BHAVNAGAR Versus FACT PAPER MILLS PVT. LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, BHAVNAGAR Versus FACT PAPER MILLS PVT. LTD. - 2014 (308) E.L.T. 442 (SC) The Supreme Court held that the appeals were not maintainable under Section 35L of the Central Excise Act due to issues of clandestine removal and manufacture of goods. The Solicitor General was granted permission to withdraw the appeals with liberty to file in the High Court under Section 35G. The appeals were dismissed as withdrawn, with the High Court instructed to consider any appeal filed within three months without questioning limitation.