SURYA PHARMACEUTICAL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this common order, we shall dispose of Civil Writ Petition Nos. 1672, 1701 and 1779 of 2013 as they involve adjudication of common questions of law and facts. The facts are being taken from CWP No. 1672 of 2013. The short -point that arises for adjudication, in these writ petitions, is whether Section 35(1)(b) of the Central Excise Act, 1944 (hereinafter referred to as "the Act") confers an alternative remedy of appeal, against an order passed by the Commissioner (Appeals), under Section 35F of the Act.

(2.) COUNSEL for the petitioner submits that an order passed under Section 35F of the Act is not appealable, whether under Section 35(1)(b) of the Act or any other provision. Section 35(1)(b) of the Act provides for an appeal against an order passed under Section 35A of the Act. An order passed under Section 35F is an order passed in exercise of powers independent of powers conferred by Section 35A of the Act and is, therefore, not appealable under Section 35(1)(b) of the Act. It is further submitted that the Madras High Court has already held in Hindustan Lever Ltd. v. Commissioner of Central Excise (Appeals), Chennai, : 2006 (202) E.L.T. 591 (Mad.) that an order passed under Section 35F of the Act is not appealable.

(3.) WE have heard counsel for the parties, perused the paper -book as well as relevant statutory provisions, which read as follows: