https://www.taxtmi.com/caselaws?id=251537 The High Court determined it lacked jurisdiction to entertain appeals under Section 35G of the Central Excise Act, 1944. Reference to a previous case clarified that issues decided in the order-in-original dictate the appropriate appellate forum. Emphasizing procedural clarity, the judgment highlighted the need to avoid conflicting appeals under different sections of the Act. An appeal taken to the Supreme Court resulted in the High Court returning appeals as not maintainable. The appellant-Revenue was advised to file under Section 35L, emphasizing adherence to proper appellate procedures for consistency and fairness. en-us Mon, 08 Sep 2014 00:00:00 +0530 Fri, 19 Jun 2015 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251537 The High Court determined it lacked jurisdiction to entertain appeals under Section 35G of the Central Excise Act, 1944. Reference to a previous case clarified that issues decided in the order-in-original dictate the appropriate appellate forum. Emphasizing procedural clarity, the judgment highlighted the need to avoid conflicting appeals under different sections of the Act. An appeal taken to the Supreme Court resulted in the High Court returning appeals as not maintainable. The appellant-Revenue was advised to file under Section 35L, emphasizing adherence to proper appellate procedures for consistency and fairness. Case-Laws Central Excise Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251537