Appeal against CEGAT’s orders---filing in proper forum and on proper issues

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....ions 35G and 35L (b) of the Central Excise Act, which Sections clearly stipulate the types of cases where statutory appeal against the Tribunal's order lies before the Supreme Court. A question of law could be referred to the High Court in respect of issues other than those relating to the rate of duty or to the valuation of goods as these are covered under Section 35L(b) of the Act. Analogous pro....

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....ce Applications are being inadvertently filed, where Civil Appeal should have been proposed. Obviously by the time CEGAT / High Court decide that Reference Application is not entertainable, the civil appeal time limit is over by the huge margins and we lost the chance of contesting in Supreme Court. Recently one of the Commissionerates had sent one such case where they had application against CEGA....