Disposed
Principal Commissioner, Central Tax, Delhi South v. Gd Mangalam Exim Pvt. Ltd.
Delhi HCSERTA/5/2018
Case brief
AI extract
What is this about?
This order holds that the High Court lacks jurisdiction to entertain appeals under Section 35G of the Central Excise Act read with Section 83 of the Finance Act 1994 when the impugned order involved a determination of duty rate or value of service, as the forum lies with the Supreme Court.
What did the court decide?
The appeals filed before the High Court were held not maintainable. The petitioners were directed to approach the Supreme Court.