Appeal dismissed under s.35L CE Act as impugned order favored appellant and did not involve rate or value issues

SC dismissed the appeal under s.35L of the Central Excise Act because the impugned decision favored the appellant and did not pertain to the rate of duty or value of goods for assessment. The Court declined to consider the substantive merits of the question previously decided by the Full Bench of the Tribunal, leaving that issue unaddressed.

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The Supreme Court of India dismissed the appeal under Section 35L of the Central Excise Act as the decision favored the appellant and was not relevant to the rate of duty or value of goods for assessment. The Court did not address the merits of the question decided by the Full Bench of the Tribunal. (1995 (8) TMI 70 - SC)

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