2017 (7) TMI 596

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....ra for the Appellant Mr.Yogesh Patki a/w. Mr. A.S.Ramesan i/b.A.S.Ramesan Advocates for the Respondent/State JUDGMENT ( Per Anoop V. Mohta, J. ) 1. Rule. 2. This appeal is under Section 35 of the Central Excise Act, (CF Act) 1944. By consent, heard finally at the stage of admission. 3. A preliminary objection is raised to the maintainability of this appeal under Section 35G (CF A....

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.... is satisfied that the case involves a substantial question of law. .... (6) The High Court may determine any issue which - (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-Section (1). 5. It is clear from the provisions itself that no appeal l....