ACME GLOBAL Vs. COMMISSIONER OF CENTRAL EXCISE, LUCKNOW

JUDGEMENT

(1.) Heard learned counsel for the parties and perused the record. The present appeal under Section 35G of the Central Excise Department of 1944 in short 'Act' has been preferred against the judgment and order dated 15-3-2011 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Excise Appeal No. 2094 of 2010, M/s. ACME Global v. Commissioner of Central Excise, Lucknow,2011 271 ELT 80.

(2.) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, in case, High Court is satisfied that the case involves a substantial question of law.

(3.) While assailing the impugned order, it has been submitted by learned counsel for the appellant that no opportunity of hearing was provided to the appellant with regard to undue hardship on the application moved under Section 35F of the Act. Accordingly the decision with regard to rejection of application by the appellate authority as adjudicating authority was violation of principles of natural justice.