Hearing before Supreme Court
Section 35M of the Central Excise Act, 1944 deals with hearing before Supreme Court. 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 deem The Act came into force on 28 Feb 1944.
1[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 35-K in the case of a judgment of the High Court.]
Section 35M, 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.
Questions about Section 35M
What does Section 35M of the Central Excise Act deal with?
Section 35M of the Central Excise Act is headed "Hearing before Supreme Court". [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
How do I find court cases under Section 35M 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 35M, section 35M Central Excise Act 1944, section 35M of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 35M of the Central Excise Act, and has it changed?
Its own text turns on section 35 (Appeals to Commissioner (Appeals)), section 35K (Decision of High Court or Supreme Court on the case stated), section 35L (Appeal to Supreme Court), section 35N (Sums due to be paid notwithstanding reference, etc), so none of them can safely be read on its own.
When did Section 35M of the Central Excise Act come into force?
Section 35M of the Central Excise Act, cited as Central Excise Act 1944 35M, 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 16 Oct 2026. This page is not a substitute for legal advice.