2015 (10) TMI 860

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..... ot have any jurisdiction to adjudicate the said issue as held by the judgment passed by the honourable Division Bench of this court in the case of Commissioner of Central Excise v. Mangalore Refineries and Petro chemicals Ltd. [2010 (9) TMI 756 - KARNATAKA HIGH COURT]. In terms of the said judgment, the appeal lies to the apex court under section 35L, which court alone would have jurisdiction to d .....

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..... xplanation carved out under section 35G of the Act and there fore, the High Court would not have any jurisdiction to adjudicate the said issue as held by the judgment dated September 1, 2010 passed by the honourable Division Bench of this court in CEA No. 6 of 2007, in the case of Commissioner of Central Excise v. Mangalore Refineries and Petro chemicals Ltd. [2012] 13 GSTR 240 (Karn). In terms of .....

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