Court directs Revenue to withdraw appeal under Sec 35-G (2) & pursue under Sec 35-L for legal compliance.

The High Court directed the Revenue to withdraw the appeal under Section 35-G (2) of the Central Excise Act, 1944, citing jurisdictional issues and the need to follow proper legal procedures. The Court emphasized that the appeal should be pursued under Section 35-L of the Act, as per established legal principles and precedents. The decision clarified the importance of aligning appeals with specific provisions of the Act for effective resolution of excise duty disputes, ultimately instructing the department to file the appeal before the Apex Court for further adjudication.

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Issues:
1. Maintainability of the appeal under Section 35-G (2) of the Central Excise Act, 1944.
2. Jurisdiction of the High Court under Section 35-L of the Central Excise Act, 1944.

Issue 1: Maintainability of the appeal under Section 35-G (2) of the Central Excise Act, 1944:
The appeal was filed by the Revenue against an order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The learned counsel for the respondent raised a preliminary objection regarding the maintainability of the appeal. It was argued that the appeal shall lie against an order passed by the Tribunal only if it does not relate to the determination of any question regarding the rate of duty or excise or the value of goods for assessment. Reference was made to various decisions, including one from the Gujarat High Court, to support the argument that such appeals should be directed to the Apex Court under Section 35-L of the Act. After considering the facts and precedents cited, the High Court permitted the appellant to withdraw the appeal and directed the department to file an appeal under Section 35-L of the Act before the Apex Court.

Issue 2: Jurisdiction of the High Court under Section 35-L of the Central Excise Act, 1944:
The High Court, after considering the facts and legal precedents cited by the respondent's counsel, directed the appellant to withdraw the appeal under Section 35-G (2) of the Act. The Court held that based on the controversies involved and the legal principles established in various cases, including Commissioner v. Kich Industries and Navin Chemicals Manufacturing and Trading Company Limited v. Collector of Customs, the appeal should be pursued under Section 35-L of the Act. The High Court disposed of the Central Excise Appeal No. 05/2015, emphasizing the need for the appellant to follow the appropriate legal procedure by filing an appeal under Section 35-L before the Apex Court for further adjudication.

This judgment by the Madhya Pradesh High Court clarified the jurisdictional aspects of appeals under different sections of the Central Excise Act, 1944, highlighting the importance of following the correct legal procedures for appealing against orders of the Tribunal. The decision underscored the significance of aligning appeals with the specific provisions of the Act to ensure proper adjudication and resolution of disputes related to excise duty matters.

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