https://www.taxtmi.com/caselaws?id=259575 An appeal challenging a Tribunal decision on duty demand, Modvat credit, interest and penalty was held to fall outside Section 35L(b) of the Central Excise Act, 1944 and within Section 35G. The preliminary objection on maintainability was accepted because the subject matter did not give the Supreme Court appellate jurisdiction under Section 35L(b). The proper forum was therefore the High Court, and the Supreme Court appeal was dismissed with liberty to file before that court. en-us Mon, 11 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259575 An appeal challenging a Tribunal decision on duty demand, Modvat credit, interest and penalty was held to fall outside Section 35L(b) of the Central Excise Act, 1944 and within Section 35G. The preliminary objection on maintainability was accepted because the subject matter did not give the Supreme Court appellate jurisdiction under Section 35L(b). The proper forum was therefore the High Court, and the Supreme Court appeal was dismissed with liberty to file before that court. Case-Laws Central Excise Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259575