Appeal Dismissed; Revenue Granted One Month to File Appropriate Appeal u/s 35G of Central Excise Act.

The SC dismissed the appeal against the CESTAT's order, directing that the appeal should be filed before the HC under Section 35G of the Central Excise Act. The Revenue is granted the liberty to file an appropriate appeal before the HC within one month.

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The Supreme Court dismissed the appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal, stating that it should be filed before the High Court under Section 35G of the Central Excise Act. The Revenue has the liberty to file an appropriate appeal before the High Court within a month.

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