Appeal to Supreme Court
Section 35L of the Central Excise Act, 1944 deals with appeal to 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; The Act came into force on 28 Feb 1944.
1[35L. Appeal to Supreme Court.-- 2[(1) An appeal shall lie to the Supreme Court from--
3[(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 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 the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or]
(b) any order passed 3[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[(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment.]
Section 35L, 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.
This section refers to
Referred to by 1
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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Commnr. of Central Excise, Chandigarh vs Pepsi Foods LTD
Court's Decision & Legal Precedent
When an assessee sells excisable goods to a related person under Section 4(1)(a)(iii) of the Central Excise Act, 1944, the assessable value is deemed to be the price at which the related person ordinarily sells such goods to wholesalers in the course of wholesale trade. This change in the basis of valuation does not alter the place of removal, which continues to be the factory gate of the assessee. Consequently, freight charges incurred between the factory of the assessee and the depot of the related person cannot be deducted from the assessable value, as such deduction would defeat the anti-evasion object of the proviso. Additionally, penalty under Section 11 AC can be imposed only upon proof of fraud, collusion, wilful mis-statement, suppression of facts, or deliberate intent to evade duty, as mens rea is a necessary ingredient of the offence; penalty cannot be imposed without such proof.
On this section: Jurisdictional provision under which statutory appeals are filed before Supreme Court challenging orders of Appellate Tribunal
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Commnr. of Central Excise, Chandigarh vs Shital International
Court's Decision & Legal Precedent
A process amounts to manufacture of processed fabric under Central Excise Tariff Act Chapter Note 4 to Chapter 60 only if the process results in a permanent or lasting change in the character of the fabric such that the grey fabric ceases to be grey fabric as commercially known and understood. Applying the ejusdem generis rule, processes not listed but claimed to fall within 'any other process' must have the same character as listed processes (bleaching, dyeing, printing etc.) which all produce permanent changes. The processes of shearing and back-coating, which do not produce permanent or lasting change in the fabric character, do not amount to manufacture and therefore goods classified under these processes remain unprocessed and eligible for exemption under notification No. 06/2000-CE prescribing nil rate of duty on unprocessed knitted fabrics.
On this section: Jurisdiction of Supreme Court to entertain revenue appeals against tribunal decisions. Standard of review is limited to cases where findings are patently perverse or based on manifest misreading of legal provisions.
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Commnr. of Cent. Excise & Customs vs Venus Castings P. LTD
Court's Decision & Legal Precedent
A manufacturer who has exercised the option to make payment of duty based on total furnace capacity installed in the factory under Rule 96ZO(3) of the Central Excise Rules cannot subsequently claim the benefit of determination and re-determination of actual production capacity under Section 3A(4) of the Central Excise Act, 1944, as the composition scheme under Rule 96ZO(3) and the regular assessment procedure under Section 3A(4) are two alternative optional procedures mutually exclusive in nature, and once an assessee elects one scheme, he must accept both its advantages and disadvantages without claiming hybrid benefits. The explicit exclusion of Section 3A(4) in Rule 96ZO(3) is valid, not ultra vires, and consonant with the statutory scheme.
On this section: Jurisdiction and appeal procedure under which these civil appeals were filed
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Commnr. of Central Excise, Meerut vs Bharat Petroleum Corpn. LTD
Court's Decision & Legal Precedent
An appeal under Section 35-L(b) of the Central Excise Act, 1944, is maintainable only when it involves determination of any question having relation to the rate of duty of Excise or to the value of goods for the purpose of assessment. A question concerning whether a dealer (as opposed to a manufacturer) is liable to pay excise duty does not relate to the rate of duty or value of goods and therefore falls outside the appellate jurisdiction conferred by Section 35-L(b). Consequently, an appeal raising only such a question is not maintainable, and the appellate court may dismiss it on jurisdictional grounds without engaging the substantive merits. Additionally, new grounds of challenge not raised before the lower appellate authority cannot be introduced for the first time before the Supreme Court.
On this section: Jurisdictional provision under which the appeal was filed; Supreme Court held this provision does not confer jurisdiction to entertain appeals that do not involve determination of rate of duty or value of goods
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.
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 35L
What have the courts held on Section 35L of the Central Excise Act?
Commnr. of Central Excise, Chandigarh vs Pepsi Foods LTD (10 Dec 2010) is the leading judgment on this section among those set out below: Jurisdictional provision under which statutory appeals are filed before Supreme Court challenging orders of Appellate Tribunal. Another 3 judgments on this section are set out below, all of them from the Supreme Court. They run from 2000 to 2011.
How do I find court cases under Section 35L 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 35L, section 35L Central Excise Act 1944, section 35L of the Central Excise Act. People searching for it also type 35l of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with Commnr. of Central Excise, Chandigarh vs Pepsi Foods LTD (10 Dec 2010).
What should I read with Section 35L of the Central Excise Act, and has it changed?
Its own text turns on section 35G ([Omitted.]), section 35H ([Omitted.]), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently Circular no. 529/25/2000-CX (2000), then Circular no. 538/34/2000-CX (2000).
When did Section 35L of the Central Excise Act come into force?
Section 35L of the Central Excise Act, cited as Central Excise Act 1944 35L, 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 18 Oct 2026. This page is not a substitute for legal advice.