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Indirect Tax Laws

Notes 4.14 SECTION 35K. Decision of High Court or Supreme Court on
the case stated

(1) The High Court or the Supreme Court hearing any such case shall decide the question of law
raised therein and shall deliver its judgment thereon containing the grounds on which such
decision is founded and a copy of the judgment shall be sent under the seal of the Court and the
signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary
to dispose of the case in conformity with such judgment.

(1A) Where the High Court delivers a judgment in an appeal filed before it under section 35G,
effect shall be given to the order passed on the appeal by the concerned Central Excise Officer on
the basis of a certified copy of the judgment.

(2) The costs of any reference to the High Court or an appeal to the High Court or the Supreme
Court, as the case may be which shall not include the fee for making the reference, shall be in the
discretion of the Court.

4.15 SECTION 35L. Appeal to the Supreme Court

An appeal shall lie to the Supreme Court from —

(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.

4.16 SECTION 35M. Hearing before Supreme Court

(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the
Supreme Court shall, so far as may be, apply in the case of appeals under section 35L as they
apply in the case of appeals from decrees of a High Court :
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section
(1) of section 35K or section 35N.
(2) The costs of the appeal shall be in the discretion of the Supreme Court.

(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be
given to the order of the Supreme Court in the manner provided in section 35K in the case of a
judgment of the High Court.

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