Central Excise Act, 1944 · Chapter VIA: Appeals
Section 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.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 35M
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