Section 35G appeals not entertainable where omitted Tribunal grounds must first be raised before the same forum.

An appeal under Section 35G of the Central Excise Act was held not entertainable where the grievance was that the Tribunal had omitted to consider certain grounds. The proper course in such a situation is to seek examination of those omitted grounds before the same court or tribunal, rather than invoke the High Court in the first instance. The High Court therefore declined to entertain the appeals and dismissed them.

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Issues: Whether the appeals under Section 35G of the Central Excise Act, 1944 were entertainable when the grievance was that certain grounds urged before the Tribunal had not been considered.

Analysis: The Court held that where a party complains that grounds pressed before the Tribunal were omitted from consideration, the proper course is to approach the same court or tribunal for examination of those grounds. Such omission is not a basis for entertaining the appeals in the High Court in the first instance.

Conclusion: The appeals were not entertainable and were dismissed.

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