Court lacks jurisdiction over appeal under Section 35G; directs High Court approach. Stay extended for appeal filing.

The Court determined that it lacked territorial jurisdiction to entertain the appeal filed under Section 35G of the Central Excise Act, directing the Appellant to approach the High Court of Uttarakhand. The Appellant sought withdrawal of the appeal to file a proper appeal before the High Court, which was granted with the Respondent's agreement. An extension of the stay order was allowed for two weeks to facilitate filing in the High Court. The Appellant was instructed to address the question of limitation before the High Court, leading to the dismissal of the appeal with liberty granted to the Appellant.

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Issues:
Jurisdiction of the Court to entertain the appeal, Appellant's concession on territorial jurisdiction, Maintainability of appeal before the Supreme Court, Request for withdrawal of appeal and filing in High Court of Uttarakhand, Extension of stay order, Appellant's payment of disputed duty, Question of limitation.

Jurisdiction of the Court to entertain the appeal:
The appeal by the Assessee under Section 35G of the Central Excise Act, 1944 was directed against an order passed by the Customs, Excise & Service Tax Appellate Tribunal, Delhi. The Court framed three questions of law, including the issue of jurisdiction. The Respondent raised objections regarding the Court's jurisdiction to entertain the appeal. The Senior Counsel for the Appellant conceded that based on a previous decision, the Court did not have territorial jurisdiction to hear the appeal, as the Appellant's unit was in Haridwar, Uttarakhand. It was noted that the Appellant needed to approach the High Court of Uttarakhand for the statutory appeal.

Maintainability of appeal before the Supreme Court:
The Respondent contended that an appeal against the impugned order of the CESTAT was maintainable only before the Supreme Court under Section 35L of the CE Act. However, the Appellant argued that the present appeal concerned the payment of specific duties and not issues like duty rate, valuation, or classification. The Appellant sought to withdraw the appeal with liberty to file a proper appeal before the High Court of Uttarakhand.

Request for withdrawal of appeal and filing in High Court of Uttarakhand:
Both parties agreed to the withdrawal of the appeal by the Appellant with liberty to approach the High Court of Uttarakhand with a properly constituted appeal. The Respondent did not contest the request, and the Court permitted the withdrawal of the appeal under the mentioned terms.

Extension of stay order and Appellant's payment of disputed duty:
The Appellant requested an extension of the stay order granted by the Court to enable them to file an appeal in the High Court of Uttarakhand. The Appellant had already paid the disputed duty with interest, and the stay was only regarding the penalty. The Respondent opposed the extension, citing the Court's lack of territorial jurisdiction. Despite the opposition, the Court extended the stay for two weeks to facilitate the filing of an appeal in the High Court of Uttarakhand.

Question of limitation:
The Court directed the Appellant to address the question of limitation before the High Court of Uttarakhand in accordance with the law. The appeal was ultimately dismissed as withdrawn with liberty granted to the Appellant as requested. The parties were provided with the necessary documents under the Court Master's signature.

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