Maintainability of petition — According to the provisions of section 35G read with section 35L of the Central Excise Act, 1944, appeal against the order passed by the Customs, Excise & Service Tax Appellate Tribunal, is not maintainable before High court and the only remedy available to the revenue is to file an appeal before the Supreme Court under Section 35L of the Act 1944. — The Commissioner, Cgst And Central Excise Vs. Welspun India Ltd. [2020] 21 TAXLOK.COM 018 (Gujarat)