2010 (3) TMI 56

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....r the appellant. Mr.AR Madhav Rao, Advocate and Mr.Tarun Jain, Advocate for the respondents. Notes: 1) To be referred to the reporters or not? 2) Whether the judgment should be reported in the Digest? *** M. M. KUMAR, J. This order shall dispose of six appeals/petition* as common questions of law and facts are involved. However, the facts are being taken from Central Excise Appea....

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....ng the notification No.5/94 Central Excise (NT) dated 1.3.1994 has concluded that since the issue raised necessarily involved the rate of duty within the meaning of Section 35-G of the Central Excise Act, 1944 (for brevity 'the Act'), the appeal would be competent before Hon'ble the Supreme Court. The observation of the Bombay High Court, in that context, reads as under: "Whether on the facts a....

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....nt before Hon'ble the Supreme Court in view of the provisions of Section 35-G of the Act. This was also the course adopted by the Bombay High Court in its order Mark 'A'. Accordingly, these appeals are disposed of with a liberty to the Revenue to file appeal before Hon'ble the Supreme Court. A photo copy of this order be placed on the record of connected appeals and petition. (M. M. KUMAR) ....