2015 (10) TMI 657 - HC - Central Excise

High Court Allows Assessee's Appeal under Section 35B

The Bombay High Court overturned the decision of the Customs, Excise and Service Tax Appellate Tribunal, holding that the assessee's appeal was ... Validity of appeal - Appeal dismissed as non maintainable - Whether in the facts and circumstances of the case, the Appellate Tribunal was justified in dismissing the appeal filed by the appellants on the ground that the same is not maintainable under Section 35B of the Central Excise Act, 1944 - Held that:- After analysis of the legal provisions this court decided in [2015 (3) TMI 435 - BOMBAY HIGH COURT] that Tribunal’s view is incorrect and erroneous in law. The appeal to the Tribunal was maintainable. The order impugned before the Tribunal did not fall within the proviso to Section 35B of the Central Excise Act, 1944. - Decided in favour of assessee. The High Court Bombay High Court judgment in 2015 (10) TMI 657 overturned the Customs, Excise and Service Tax Appellate Tribunal's decision, ruling that the appeal by the assessee was indeed maintainable under Section 35B of the Central Excise Act, 1944. The High Court directed the Tribunal to restore the appeal and decide it on its own merits.