COMMISSIONER OF CENTRAL EXCISE, SILIGURI Vs. ZYDUS HEALTHCARE
LAWS(SIK)-2021-4-7
HIGH COURT OF SIKKIM
Decided on April 05,2021

Commissioner Of Central Excise, Siliguri Appellant
VERSUS
Zydus Healthcare Respondents

JUDGEMENT

J.K.MAHESHWARI,J. - (1.) This appeal arising out of order dated 24.10.2019 passed in Excise Appeal No. 75003 of 2017 with Excise Appeal No. 75004 of 2017 by the Customs, Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (for short, CESTAT) is filed by the Appellant.
(2.) Learned counsel appearing on behalf of the Respondent has raised preliminary objections inter alia contending that the value as involved in the present case is of Rs.63.00 lakhs, however, as per National Litigation Policy dated 22.08.2019, if value of any appeal is less than Rupees One Crore, the appeal to the High Court is not maintainable. Second objection is raised that the present matter pertains to refund of Education Cess and Higher Education Cess which were paid along with Excise Duty, however, the said subject matter covers Section 35L and not under Section 35G of the Central Excise Act, 1944 (for short, the Act), therefore, this appeal is not maintainable before the High Court.
(3.) On the other hand, learned counsel appearing on behalf of the Appellant- Revenue has made an attempt to satisfy this Court that the appeal under Section 35G of the Act is maintainable because the order passed by the CESTAT is illegal and passed prior to the subsequent judgment of Supreme Court in the case of M/s Unicorn Industries v. Union of India and Others in Civil Appeal No. 9237 of 2019 arising out of S.L.P (C) No.21622 of 2012, on 06.12.2019, therefore, this appeal is maintainable.;


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