- (1.) NIn paras 2 and 3 of the impugned decision of the Tribunal [2005 (192) E.L.T. 806 (Tribunal)] it has formulated three questions which had arisen for consideration and have answered those questions in favour of the assessee which are as under : 1. Whether the Order confirming the duty demand on account of alleged clandestine removal as contained in Annexures A1 to A4? 2. Whether the Modvat credit availed by the appellants is to be disallowed as per Annexures A5 and A6 of the show cause notice? 3. Whether interest and penalties as arrived can be upheld? The appeal on the aforesaid aspects is not maintainable under Section 35L(b) of the Central Excise Act and fact it could have been filed under 35G of the said Act before the High Court. This is a preliminary objection taken by the respondent in its counter affidavit to the present appeal and the objection is sustainable. Having regard thereto, we dismiss these appeals as not maintainable giving liberty to the appellant prefer the appeal before the High Court.
(2.) Since the present appeal was filed bona fide by the Department which kept pending before this Court all these years, we are of the opinion that if the appeal is filed within one month from today by the Department, the same shall be entertained by the High Court on merits and shall not be dismissed on the ground of limitation. We would also request the High Court to decide the said appeal expeditiously. Appeal Dismissed ;