Case Details: Thrissur Municipal Corporation vs. Commissioner of Central GST and Central Excise, Bangalore (2025) 34 Centax 419 (Ker.)
Judiciary and Counsel Details
- A.K.Jayasankaran Nambiar & Easwaran S., JJ.
- Shri Tomson T. Emmanuel, Advocate, for the Appellant
- Shri P.T. Dinesh, SC. Advocate, for the Respondent
Facts of the Case
The appellant-assessee filed an appeal before the High Court challenging a miscellaneous order passed by the Tribunal in a Rectification of Mistake (ROM) application. The appellant contended that the miscellaneous order was independently appealable and sought relief on the ground that the Tribunal’s dismissal of the ROM application was improper. The appellant relied upon Section 35G of the Central Excise Act, 1944. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that an independent appeal could not be maintained against a miscellaneous order passed by the Tribunal in a ROM application. The Court observed that once the ROM application was dismissed, the only order remaining against which an appeal could lie before the next higher forum was the final order passed by the Tribunal in the appeal preferred by the appellant-assessee. The Court interpreted Section 35G of the Central Excise Act, 1944, to emphasize that appellate remedies are available only against final orders and not against incidental or procedural orders arising during the course of appeal proceedings.
