2009 (2) TMI 111

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.... order passed in appeal by the Appellate Tribunal on or after the 1^st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involved a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be: (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other party; (b) accompani....

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....ges. (8) Where there is no such majority, the Judges shall state the point of law upon which they differ and they case shall, then, be heard upon that point only by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section." He has also drew out attention to Section 36L which is set out as follows: "35L: Appeal to the Supreme Court: An appeal shall lie to the Supreme Court fro....

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....ntral Excise directed as follows: "As such, this office is not able to know/to be satisfied that the pipes supplied/ to be supplied on the basis of the above certificate are not used beyond the first storage facility which is one of the vital condition of the subject Notification. Therefore, you are requested to remove the goods on the basis of above Certificate only after fulfilling the above vital condition of the Notification i.e.  producing certificate that such pipes will not be used beyond the first storage facility. In case of your failure to do so, the pipes should be removed on payment of appropriate Central Excise Duties and where any pipes have already been removed, appropriate duty along with interest should be paid f....