TaxTMI 
TaxTMI 
2026 (9) TMI 737
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....pellant: Mr. Kaushik Dey, Adv. Mr. Tapan Bhanja, Adv. Mr. Gourab Karmakar, Adv. For the Respondent: Mr. Rajeev Agarwal, Adv. ORDER The Court: We have heard learned counsel for the parties. 2. There is a delay of 336 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The appl....
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....the Notification No. 12/2017-CE dated 30.06.2017 exempting Central Excise duty on excisable goods manufactured and lying as closing stock as on 30.06.2017 was not issued in respect of Clean Environment Cess (Clean Energy Cess was renamed as "Clean Environment Cess" through Finance Act, 2016) and as such the Clean Environment Cess is leviable on the closing stock of coal as on 30.06.2017 and the re....
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.... which is quoted below:- "35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st 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 the purposes of assessment), if ....
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....referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.]" 5. The Central Excise Act, 1944 also speaks of appeal to Supreme Court which is quoted below:- "35L. Appeal to Supreme Court. - [(1)] An appeal shall lie to the Supreme Court from - [(a) any judgment of the High Court delivered - ....