@JUDGMENTTAG-ORDER
1. We find that the show cause notice was issued by the appellant/Excise Department allegedly on the ground that the respondents were
clandestinely removing the products from the factory without payment of excise duty. On these allegations, appeal against the order of the
Customs, Excise and Service Tax Appellate Tribunal will lie to the High Court under Section 35G of the Central Excise Act and not to this Court.
The present appeals are, accordingly, dismissed. However, liberty is granted to the Department to approach the High Court by filing appeal. Since
the instant appeals were admitted and kept pending in this Court for quite some time, we are of the opinion that if appeal is filed before the High
Court within a period of two months from today, the High Court shall consider the appeals on merits and will not dismiss it on the ground of
limitation. While hearing the appeals, it will always be open to the High Court to consider as to whether any substantial question of law arises or
not.
