An appeal can lie with the Supreme Court in case of:
(i) Any judgement or order passed by National Bench, Regional Benches of Appellate Tribunal or High Court.
(ii) The High Court must certify the Judgement/order to be fit one for appeal to the Supreme Court. When an appeal is reversed, or varied, the effect shall be given to the order of the Supreme Court on the question of law so formulated and delivered.
(iii) The said judgement shall clearly indicate the grounds on which the decision is founded.
(iv) Apart from this, the Supreme Court is empowered to frame any substantial question of law not formulated by any lower authority if it is satisfied that the case before it involves such question of law.
118.3 Comparative review
(i) Section 35L of the Central Excise Act,1944