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<h1>Supreme Court overturns High Court order in Revenue's favor on S.S.I. unit appeal timelines</h1> <h3>UNION OF INDIA Versus BARODA PHARMACEUTICALS LIMITED</h3> UNION OF INDIA Versus BARODA PHARMACEUTICALS LIMITED - 2003 (153) E.L.T. 498 (S.C.) The Supreme Court allowed the Revenue's appeals against the High Court's order in Special Civil Application Nos. 3142 and 2768 of 1990. The respondent, an S.S.I. unit, was directed to file an appeal against the Assistant Collector's order within six weeks before the jurisdictional Collector (Appeals). The High Court's decision was set aside, and no costs were awarded.