Appellate forum under Central Excise Act determined by Section 35L(b) and Section 35G; Supreme Court appeal held not maintainable.

An appeal challenging a Tribunal decision on duty demand, Modvat credit, interest and penalty was held to fall outside Section 35L(b) of the Central Excise Act, 1944 and within Section 35G. The preliminary objection on maintainability was accepted because the subject matter did not give the Supreme Court appellate jurisdiction under Section 35L(b). The proper forum was therefore the High Court, and the Supreme Court appeal was dismissed with liberty to file before that court.

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Issues: Whether the appeal against the Tribunal's decision on duty demand, Modvat credit, interest and penalty lay to the Supreme Court under Section 35L(b) of the Central Excise Act, 1944, or to the High Court under Section 35G of that Act.

Analysis: The appeal concerned questions falling outside the scope of Section 35L(b) and was held to be covered by Section 35G. The respondent's preliminary objection on maintainability was accepted, and the appellate forum was found to be the High Court.

Conclusion: The appeal before the Supreme Court was not maintainable and was dismissed with liberty to file the appeal before the High Court.

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