https://www.taxtmi.com/caselaws?id=341062 The court ruled that the appeals under section 35-L of the Central Excise Act, 1944 were not maintainable before the court as they should have been filed with the Supreme Court of India. The court upheld the preliminary objection raised by the respondents, emphasizing that the appeals pertained to the determination of a question related to the rate of duty of excise falling within the scope of section 35-L. Consequently, the appeals were dismissed, directing that they should have been filed with the Supreme Court of India as per the provisions of the Act. en-us Mon, 20 Mar 2017 00:00:00 +0530 Fri, 25 Aug 2017 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341062 The court ruled that the appeals under section 35-L of the Central Excise Act, 1944 were not maintainable before the court as they should have been filed with the Supreme Court of India. The court upheld the preliminary objection raised by the respondents, emphasizing that the appeals pertained to the determination of a question related to the rate of duty of excise falling within the scope of section 35-L. Consequently, the appeals were dismissed, directing that they should have been filed with the Supreme Court of India as per the provisions of the Act. Case-Laws Central Excise Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341062