Section 35M of The Central Excise Act, 1944 View Chapter 6A

Hearing before Supreme Court.


   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.]

1Subs. by Act 44 of 1980, s. 50 and Schedule V, Pt. II-2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).