, it is apparent that the issue relating to
maintainability of the instant appeals under Section 35G of the
Central Excise Act, 1944 (1 of 1944) has been heard at length.
The question/issue on which hearing has taken place is as
follows:-
“Whether the right to appeal before the
High Court still exists under Section 35G of the Central
Excise Act, 1944 after its omission by National Tax
Tribunal Act, 2005 (Act No.49 of 2005) (hereinafter
referred to as ‘the NTTA’) with effect from 28.12.2005
and what shall be the effect of the judgment, namely,
Madras Bar Association Vs. The Union of India and
Others [(2014) 10 SCC 1], decided by Constitution
Bench of Hon’ble Supreme Court making National Tax
Tribunal Act, 2005 ultra vires.”