1. Appeal under Section 35L of the Central Excise Act where the decision was in favor of the appellant. (Para 1 )
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1995 Supreme(SC) 844
SUPREME COURT OF INDIA
B.P.Jeevan Reddy : M.K.Mukherjee
Ferro Alloys Corporation Limited
Versus
Collector Of Customs And C.Ex
Case No. : .
Date of Decision : 8/21/95
An appeal under Section 35L of the Central Excise Act is not maintainable if the decision is in favor of the appellant and does not concern the rate of duty applicable or the value of goods for assessment purposes.
Headnote:(A) Central Excise Act - Section 35L - Maintainability of appeal - Decision in favour of appellant - Not relevant on rate of duty or value of goods for assessment - Appeal not maintainable. (Para 1)
Facts of the case:
An appeal was filed against a decision of the tribunal. The ultimate decision was in favour of the appellant and did not pertain to the rate of duty applicable or the value of goods for the purpose of assessment.
Findings of Court:
The appeal is not maintainable under the statutory provisions governing appeals in excise matters when the decision is in favour of the appellant and does not involve specific issues of duty rate or valuation.
Issues: Whether the appeal is maintainable under Section 35L of the Central Excise Act.
Ratio Decidendi: An appeal under Section 35L of the Central Excise Act is not maintainable if the decision is in favour of the appellant and does not relate to the rate of duty applicable or the value of goods for the purpose of assessment.
Result: Appeal dismissed.
Legal Category Hierarchy
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administrative law
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tax law
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excise law
- maintainability of appeals (Para 1)
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excise law
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tax law
Table of Contents
2. Maintainability of the appeal under Section 35L of the Central Excise Act. (Para 1 )
3. Appeal is not maintainable as the decision favors the appellant and does not involve the rate of duty or value of goods. (Para 1 )
4. Appeals under Section 35L of the Central Excise Act are not maintainable if the decision favors the appellant and does not concern duty rates or goods valuation. (Para 1 )
5. Appeal dismissed. (Para 1 )
6. When is an appeal not maintainable under Section 35L of the Central Excise Act?
An appeal is not maintainable under Section 35L of the Central Excise Act if the ultimate decision is in favor of the appellant and does not relate to the applicable rate of duty or the value of goods for assessment purposes. (Para 1 )
(1) SINCE the ultimate decision is in favour of the appellant and is neither relevant on the rate of duty applicable nor on the question of value of goods for the purpose of assessment, this appeal is not maintainable under Section 35L of the Central Excise Act. On this ground alone, the appeal is dismissed without going into the merits of the question decided by the Full Bench of the tribunal.
