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Judgment
K.M. Joseph, J.
Registry has reported that there are defects in this appeal. We propose to ignore the same. Â
This appeal is purportedly lodged under Section 35G of the Central Excise Act, 1944. Paragraph no.11 of the appeal reads as under:-
 “11. Aggrieved by the impugned Revision order dated 06.09.2017, passed u/s 35EE of Central Excise Act, 1944 (received on 15.09.2017),
passed by the Ld. Additional Secretary, Govt. of India, Ministry of Finance (Department of Revenue), New Delhi, an appeal u/s 35G is being filed on
the following grounds.â€
Mr. Shobhit Saharia, learned counsel for the respondent questions the maintainability of the appeal itself. He would point out that appeal under Section
35G is maintainable only against the decision of the Appellate Tribunal as constituted under Section 129 of the Customs Act, in view of definition of
Appellate Tribunal given under Section 2(aa) of the Central Excise Act, 1944. Admittedly, the order is passed under Section 35EE of Central
Excise Act, 1944 by the Additional Secretary, Government of India.
We are in agreement with the contention raised by the learned counsel for the respondent that the appeal will not lie. Consequently, the appeals are
dismissed as not maintainable.Â
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