Central Excise Act, 1944
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 35K in the case of a judgment of the High Court.