2014 (9) TMI 563

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....ar, Sr. Standing Counsel For the Respondent : Mr. Aditya Bhattacharya and Mr. Bhuvnesh Satija, Advocates ORDER JUDGEMENT In these appeals by the Revenue, substantial question of law were framed on 24th February, 2014 and 25th February, 2014. However, the High Court does not have jurisdiction to entertain the present appeals under Section 35G of the Central Excise Act, 1944. In the order-in-ori....

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....he Supreme Court or the High Court under Section 35L or 35G of the aforesaid Act. This was apparent from the language and words of the two provisions and a contrary interpretation would lead to unacceptable results with one party filing appeal under Section 35G and the other party under Section 35L of the said Act. Further, the respondent may be denied right to file cross objections. It is noticea....