COMMISSIONER OF CENTRAL EXCISE Vs. J K SABOO

JUDGEMENT

(1.) On behalf of the respondents, it is contended that considering the language of Section 35G of the Central Excise Act, 1944 as the penalty is incidental to fixation of rate of duty, the appeals would not be maintainable before this Court but before the Hon'ble Supreme Court.

(2.) Section 35G(1) reads as under :

(3.) In the instant case, the Tribunal has passed an order in the matter of determination of rate of duty. On such determination of the rate of duty and considering the violation, penalty has been imposed. In other words, penalty is only incidental to determination of the main question, namely rate of duty. Considering that the question to be decided is the rate of duty and the issue of penalty is incidental, in our opinion, these three appeals filed by the revenue before this Court would not be maintainable as the appeals have to be filed before the Supreme Court.