[Omitted.]
Section 35G of the Central Excise Act, 1944 deals with [Omitted.]. Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. The Act came into force on 28 Feb 1944.
1[35G. Appeal to High Court].-- Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
Section 35G, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union of India vs G. Baskar
Court's Decision & Legal Precedent
While Parliament has constitutional power to transfer appellate jurisdiction from High Courts to tribunals under Articles 246, 247 and subject to Article 323B, such transfer is limited by the basic structure of the Constitution. The core judicial function of deciding substantial questions of law is vested exclusively in superior courts of record (High Courts and Supreme Court) and cannot be transferred to any other body, including tribunals. When any judicial function is transferred to a tribunal, the tribunal must possess the same independence, security of tenure, qualification requirements, and appointment procedures as the court being substituted. Any tribunal exercising such transferred jurisdiction must have members who are judicially trained and experienced in law, and must be insulated from executive control. The separation of powers doctrine, rule of law, and judicial review are inviolable basic structural features of the Constitution that cannot be infringed by legislation. Therefore, the National Tax Tribunal Act, 2005, to the extent it transfers the appellate jurisdiction to decide substantial questions of law from High Courts to the National Tax Tribunal, and to the extent Sections 5, 6, 7, 8 and 13 do not provide for requisite independence and qualification safeguards, is unconstitutional and void.
On this section: Reference from Appellate Tribunal to High Court on questions of law in excise matters
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days' period." 20. In Chaudharana Steels Private Ltd. v. Commissioner of Central Excise, Allahabad , (2009) 15 SCC 183, the question of delay in filing an appeal under section 35G of the Central Excise Act, 1944 came up for consideration. The Court held that the High Court has no power to condone the delay and followed the decision in Punjab Fibres Ltd . (supra). 21. In the light of the decisions as mentioned earlier, when we examine the scheme of the Act of 2005, the provisions contained …
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… Appellant Vs. The Commissioner of GST and Central Excise, No.6/7, A.T.D. Street, Race Course, Coimbatore-641 018. ... Respondent Appeal under Section 35G of the Central Excise Act, 1944 against the Final Order No.40720/2023 in Service Tax Appeal No.41929/2017 dated 25.03.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. ----- For Appellant : Mr.Raghavan Ramabadran for M/s.Lakshmi Kumaran and Sridharan For Respondent : …
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… Appellant Vs. The Commissioner of Customs Chennai IV Commissionerate Customs House, No.60, Rajaji Salai Chennai - 600 001. ... Respondent ----- Civil Miscellaneous Appeal under Section 35G of the Central Excise Act, 1944 to set aside the Final Order No.40754 of 2017 dated 12.05.2017 passed by the CESTAT, Chennai. ----- For Appellant : Mr.G.Derrick Sam for M/s.S.Murugappan For Respondent : Mr.A.P.Srinivas Senior Standing Counsel …
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 35G
What have the courts held on Section 35G of the Central Excise Act?
Union of India vs G. Baskar (26 Sep 2014) is the leading judgment on this section among those set out below: Reference from Appellate Tribunal to High Court on questions of law in excise matters.
How do I find court cases under Section 35G of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 35G, section 35G Central Excise Act 1944, section 35G of the Central Excise Act. People searching for it also type section 35g central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Union of India vs G. Baskar (26 Sep 2014).
What should I read with Section 35G of the Central Excise Act, and has it changed?
2 other provisions in this corpus refer back to it. 2 instruments name it without being made under it, most recently Circular No. 895/15/2009-CX (2009), then Circular no. 529/25/2000-CX (2000).
When did Section 35G of the Central Excise Act come into force?
Section 35G of the Central Excise Act, cited as Central Excise Act 1944 35G, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.