Appeal challenging rate of duty issue under Central Excise Act dismissed as not maintainable in High Court following Full Bench clarification that such appeals prior to 6th August 2014 are appellate only to Supreme Court.
N/A
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1 CEXA 233.17.doc
1
JPP
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 233 OF 2017 with CENTRAL EXCISE APPEAL NO. 232 OF 2017
Larsen and Toubro Grahak Sahakari Sausthan Maryadit
… Appellant
V/s.
The Commissioner of Service Tax, Mumbai.II ... Respondent
Mr. Prakash Shah a/w. Mr. Jas Sanghavi i/b. PDS Legal for the Appellant.
Mr. Swapnil Bangur a/w. Mr. Sham Walve for the Respondent
CORAM : NITIN JAMDAR & M.S. KARNIK, JJ.
DATE : 26 FEBRUARY 2020.
P.C. :-
Heard learned Counsel for the parties.
1 CEXA 233.17.doc
2
in Commissioner of Central Excise, Mumbai - V Commissionerate v/s. M/s. Reliance Media Works Ltd. & Ors. (Central Excise Appeal No. 130 of 2017) dated 6 December 2019. The decision of the Full Bench has been now rendered and the issues have been answered by the Full Bench. Para 9 of the Judgment of the Full Bench reads thus :-
“ 9. In view of our above discussion, we now answer the questions posed in the reference for our opinion as under :-
Regarding question (a) –Appeals from orders of the Tribunal relating to taxability or excisability passed prior to 6th August, 2014 i.e. the date of insertion of subsection (2) to Section 35L of the Act being a rate of duty issue would be appealable only to the Hon’ble Supreme Court and not the High Court.
Regarding question (b) – The amendment made to Section 35L of the Act is clarificatory in nature and, therefore, retrospective in operation.”
M.S. KARNIK, J. NITIN JAMDAR, J.
Digitally signed Jyoti P. by Jyoti P. Pawar Date: 2020.02.27 Pawar 15:29:18 +0530
1 issue framed by the court
Whether the appeal against order of the Tribunal relating to taxability or excisability passed prior to 6th August 2014 is maintainable in the High Court after F.B. decision in Commissioner of Central
1 provisions across 1 enactments
Larsen and Toubro Grahak Sahakari Sausthan Maryadit
The Commissioner of Service Tax, Mumbai.II
Nitin Jamdar
M.S. Karnik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
