Dismissed
Commissioner of Central Tax, South Delhi v. Indo Hong Kong Industries Pvt. Ltd.
Delhi HCSERTA/14/2017
Case brief
AI extract
What is this about?
The Delhi High Court held that an appeal under the Central Excise Act, 1944 against an interlocutory order is not maintainable before the High Court as per its prior judgment cited, and successive amendments to Section 35L affirm the Supreme Court's jurisdiction. The appeal was not entertained.
What did the court decide?
The appeal was not entertained as not being maintainable before the High Court.