9911796707
TMI Blog2024 (5) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... ice - maintainability before High Court or not - HELD THAT:- Though there is an appellate remedy available to the appellant or to the aggrieved party in terms of Section 35G, the issue pertaining to the value of service cannot be agitated before this Court. The party has got right only before the Supreme Court in terms of Section 35L. The appeal preferred by the appellant is rejected giving libert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said appeal provision was deleted. In view of the order of the Supreme Court staying the provision, the old provision of Section 35G permitting the aggrieved party to prefer an appeal still exists. For the sake of convenience, Sections 35G and 35L are extracted below: "35G. Appeal to High Court.-(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the form of 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." "35L. Appeal to Supreme Court.- (1) An Appeal sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability of excisability of goods for the purpose of assessment." 3. Though there is an appellate remedy available to the appellant or to the aggrieved party in terms of Section 35G, the issue pertaining to the value of service cannot be agitated before this Court. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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