Appellate Jurisdiction under Central Excise Act: forum lies with Supreme Court under Section 35L, not High Court.

Questioned whether an appeal under Section 35G of the Central Excise Act properly lies to the High Court or must be preferred to the Supreme Court under Section 35L. The analysis applies the statutory jurisdictional criteria: Section 35G permits High Court appeals only where a substantial question of law arises, subject to exclusions, while Section 35L provides for Supreme Court appeals including matters resolving taxability or excisability. Applying those provisions to the materials, the appropriate forum is the Supreme Court under Section 35L; the appeal under Section 35G is therefore dismissed without interference in favour of the appellant (revenue).

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Issues: Whether the appeal preferred under Section 35G of the Central Excise Act, 1944 properly lies to the High Court or, having regard to the questions involved, falls to be preferred to the Supreme Court under Section 35L of the Central Excise Act, 1944.

Analysis: Sections 35G and 35L of the Central Excise Act, 1944 set out the jurisdictional criteria for appeals to the High Court and to the Supreme Court respectively. Section 35G permits an appeal to the High Court where the High Court is satisfied that the case involves a substantial question of law, subject to certain exclusions. Section 35L provides for appeals to the Supreme Court from High Court judgments delivered under section 35G and includes matters involving determination of taxability or excisability. The materials and submissions were examined in light of these provisions to determine the appropriate forum for appellate remedy.

Conclusion: The matter falls to be preferred to the Supreme Court under Section 35L of the Central Excise Act, 1944; accordingly the appeal under Section 35G is dismissed and no interference is made in favour of the appellant (revenue).

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