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TMI Blog2020 (4) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude the determination of taxability or excisability of goods. In the present case, the claim of the Assessee was that the activity carried out by it was manufacture and hence was covered under exemption notifications. The issue is for determination of the taxability. The case would be covered by Section 35L of the Act because taxability depends on whether the activity carried out by the Assessee is manufacture or not - the appeal is dismissed as not maintainable. - CEA No.28 of 2019 (O&M) - - - Dated:- 18-2-2020 - HON'BLE MR.JUSTICE AJAY TEWARI AND HON'BLE MR.JUSTICE AVNEESH JHINGAN Mr. Sourabh Goel, Advocate for the Appellant. Mr. Amrinder Singh, Advocate for the respondent. ORDER AJAY TEWARI, J. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-Section (2), if it is satisfied that there was sufficient cause for not filing the same within that period. (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this Section. Section 35L. Appeal to the Supreme Court - (1) An appeal shall lie to the Supreme Court from - (a) any judgment of the High Court delivered - (i) in an appeal made under Section 35G; or (ii) on a reference made under Section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under Section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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