2010 (3) TMI 1087 - HC - Service Tax

Maintainability of appeal - Held that - in view of Section 83 of the FA 1994 provisions of Section 35(G) & (L) of the CEA 1944 is made applicable and in view of the same the present appeal is not maintainable - appeal dismissed being not maintainable.

Summary

The High Court of Karnataka dismissed the appeal as not maintainable under S. 83 of the Finance Act, 1994, and made provisions of S. 35(G) & (L) of the Central Excise Act, 1944 applicable. The Revenue can take the matter to the Supreme Court in accordance with the law.