Consent orders are not appealable under Section 35G where the CPC bars an appeal from a consent decree.

An appeal under Section 35G of the Central Excise Act is not maintainable against a Tribunal order recorded on consent of parties. Section 35G(9) applies the Code of Civil Procedure to such appeals so far as may be, and Section 96(3) of the CPC bars an appeal from a consent decree. As the Tribunal's order was a consent order, the appellate challenge was held to be barred and the appeal was dismissed.

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Issues: Whether an appeal under Section 35G of the Central Excise Act, 1944 is maintainable against an order of the Tribunal passed on consent of parties.

Analysis: Section 35G(9) makes the provisions of the Code of Civil Procedure applicable to appeals to the High Court so far as may be. Section 96(3) of the Code of Civil Procedure, 1908 bars an appeal from a decree passed with the consent of parties. As the Tribunal's order was recorded as a consent order, the appellate challenge could not be maintained.

Conclusion: The appeal was not maintainable and was dismissed on the ground that no appeal lies from a consent decree/order.

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