2026-VIL-298-PAT-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Maintainability of appeals under Section 35G of the Central Excise Act, 1944 after omission of the provision by the National Tax Tribunal Act, 2005 and subsequent declaration of the NTT Act as unconstitutional – Department filed appeals under Section 35G of the Central Excise Act, 1944. The respondents-assessees objected to the maintainability of the appeals, arguing that the right to appeal under Section 35G was omitted by the National Tax Tribunal Act, 2005 (NTT Act) and could not be automatically revived even after the NTT Act was declared unconstitutional by the Supreme Court – HELD – The Section 35G of the Central Excise Act, 1944 and Section 130 of the Customs Act, 1962 were omitted by virtue of the provisions introduced through the National Tax Tribunal Act, 2005. However, in Madras Bar Association v. Union of India case the constitutional validity of the National Tax Tribunal Act, 2005 was challenged before the Hon’ble Supreme Court, and the entire enactment was declared unconstitutional - When an unconstitutional amendment is struck down, the original provision is automatically revived. The Constitution Bench in Madras Bar Association had clearly stated that the jurisdiction to decide substantial questions of law vests only with the High Courts and the Supreme Court, and cannot be vested in any other body without impairing a core constitutional value - If the respondents' contention was accepted, it would lead to a legal vacuum, as the valid and constitutional provision under Section 35G would be inadvertently nullified, which the legislature would never have intended. After the declaration of the NTT Act as unconstitutional, the earlier provisions of Section 35G of the Central Excise Act, 1944 and other similar provisions that were omitted by the NTT Act stand automatically revived, and there is no need for further legislative or judicial direction. Accordingly, the objection raised by the respondents was rejected as unsustainable - The appeals under Section 35G of the Central Excise Act, 1944 are held to be maintainable and all appeals be heard separately on its own merit – Ordered accordingly
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