SC: Clandestine Removal Disputes Not Maintainable Under Section 35-L, Excise Appeals Restored

Commissioner of Central Excise Vs Saravana Alloys Steel Pvt. Ltd. (Supreme Court of India) The Supreme Court of India has set aside a decade-old order from the Karnataka High Court, reinstating a tax appeal for Saravana Alloys Steel Pvt. Ltd. The case originated from a Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) order from February 2011, which the company challenged. The Karnataka High Court had dismissed the company’s appeal in 2014, deeming it non-maintainable under Section 35-G of the Central Excise Act and stating that the appeal should have been filed directly with ...