Central Excise Act 1944
35L. *1[Appeal to the Supreme Court].
Amended[1.An appeal shall lie to the Supreme Court from—
2[(a) any judgment of the High Court delivered -
(i) in an appeal made under section 35G; or(ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003;
(iii) on a reference made under section 35H,
in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or]
(b) any order passed [before the establishment of the national tax tribunal] by the Appellate Tribunal 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 purposes of assessment.]
Amended[(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excitability of goods for the purpose of assessment.]
1. The Petition of appeal under section 35L of the Central Excise and Salt Act, 1944, shall, subject to the provision of section 4,5, and 12 of the Limitation Act, 1963 (367 of 1963) be presented within sixty days from the date of the order sought to be appealed against or within sixty days from the date on which the order sought to be appealed against is communicated to the appellant, whichever is later provided that in computing the said period, the time requisite for obtaining a copy of such order shall be excluded.
Rule 1 to 7 of order XX-A of the Supreme Court Rules, 1966 relating to appeals under section 55 of the Monopolies and Restrictive Trade practices Act, 1969 (54 of 1969), shall with necessary modifications and adaptations apply to appeals under this order. [Authority-order XX-B of the Supreme Court Rules, 1966].
2. Substituted (w.e.f. 14-5-2003) by s. 147 of the Finance Act, 2003 (32 of 2003).
*w.e.f. 14.5.2003