Sec. 35L of The Central Excise Act, 1944 – Appeal was not maintainable against an order that attained finality; As there was no lis pending, principle and conditions precedent could not be applied, however, cost was to be imposed as appeal was only filed for academic purpose.
G.T.C. Industries Ltd. v. Collector of Central Excise – [2023] 147 taxmann.com 310 (SC).