https://www.taxtmi.com/caselaws?id=44193 The appeals were treated as not maintainable because the proper procedural route was a reference under Section 35G(1) of the Central Excises Act. The Court accepted the objection that the appellants should have pursued that statutory remedy instead of the appeals. It also indicated that the assessee could invoke Section 35G and, if limitation became an issue, seek the benefit of Section 14 of the Limitation Act in accordance with law. The appeals were therefore dismissed. en-us Mon, 21 Aug 1995 00:00:00 +0530 Wed, 23 Jun 2010 17:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44193 The appeals were treated as not maintainable because the proper procedural route was a reference under Section 35G(1) of the Central Excises Act. The Court accepted the objection that the appellants should have pursued that statutory remedy instead of the appeals. It also indicated that the assessee could invoke Section 35G and, if limitation became an issue, seek the benefit of Section 14 of the Limitation Act in accordance with law. The appeals were therefore dismissed. Case-Laws Central Excise Mon, 21 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44193