2018 (9) TMI 82

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....espondent ORDER This appeal under Section 35-G (2) of the Central Excise Act, 1944 has been filed by the Revenue against order dated 07.11.2014 (Annexure-A) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 12.08.2005 (Annexure-C) passed in order-in- original No.66/Comm/C....

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....lie to the Apex Court under Section 35-L of the Central Excise Act, 1944. He further submitted that in identical facts and circumstances of the case, similar question was raised before the Gujarat High Court in the case of Commissioner v. Kich Industries reported in 2014 (305) ELT 107 (Gujarat); and other decisions (1) Commissioner of Central Excise, Chennai-II v. Vadapalani Press & others reporte....

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....ring and Trading Company Limited v. Collector of Customs reported in 1993 (68) ELT 3 (SC); and submitted that appeal shall lie under Section 35-L and not under Section 35-G of the Central Excise Act, 1944 to the High Court. 4. On due consideration of the facts and circumstances of the present case, so also the law laid down in the cases of Commissioner v. Kich Industries (supra), Commissioner of ....