Page 65 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes (c) in the form of a memorandum of appeal precisely stating therein the substantial question of
law involved.
(2A) The High Court may admit an appeal after the expiry of the period of one hundred and
eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient
cause for not filing the same within that period.

(3) Where the High Court is satisfied that a substantial question of law is involved in any case,
it shall formulate that question.
(4) The appeal shall be heard only on the question so formulated, and the respondents shall, at
the hearing of the appeal, be allowed to argue that the case does not involve such question :
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of
the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law
not formulated by it, if it is satisfied that the case involves such question.
(5) The High Court shall decide the question of law so formulated and deliver such judgment
thereon containing the grounds on which such decision is founded and may award such cost as
it deems fit.

(6) The High Court may determine any issue which -
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such
question of law as is referred to in sub-section (1).
(7) When an appeal has been filed before the High Court, it shall be heard by a bench of not less
than two Judges of the High Court, and shall be decided in accordance with the opinion of such
Judges or of the majority, if any, of such Judges.
(8) Where there is no such majority, the Judges shall state the point of law upon which they differ
and the case shall, then, be heard upon that point only by one or more of the other Judges of the
High Court and such point shall be decided according to the opinion of the majority of the
Judges who have heard the case including those who first heard it.
(9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5
of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals
under this section.

Did u know? The High Court shall decide the question of law so formulated and deliver
such judgment thereon containing the grounds on which such decision is founded and
may award such cost as it deems fit.

Self Assessment

Fill in the blanks:
5. The ......................................... of Central Excise or the other party applying to the High
Court under sub-section.
6. ......................................... may admit an application or permit the filing of a memorandum
of cross objections after the expiry of the relevant period referred to in sub-section.
7. Every .........................................which is pending immediately before the appointed day
before the Central Government under section 36.

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