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Judgment
3 paragraphs · 115 words
1.
We are of the view that these appeals are not maintainable under Section 35L of the Central Excise Act, 1944 (for short ''the Act'') since the issues raised are of clandestine removal of manufactured goods and clandestine manufacture of goods. Learned Solicitor General seeks leave to withdraw these appeals with liberty to file an appropriate appeal in the High Court under Section 35G of the Act.
2.
Liberty to withdraw these appeals is granted.
3.
In the event of an appeal being filed under Section 35G of the Act within three months from today, the High Court shall consider the appeal without raising any question regarding limitation. The civil appeals are dismissed as withdrawn.