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Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Maintainability of appeal - appropriate forum - High Court or ...

Case Laws     Central Excise

February 7, 2023

Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and therefore liable to pay central excise duty or not. - In the instant case, the dispute has no relation to the rate of duty or the value of the goods - the High Court has committed a very serious error in not entertaining the appeals and relegating the Revenue to prefer the appeals before this Court. - SC

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