2017 (4) TMI 1502 - HC - Service Tax

Maintainability of appeal - Section 35G of the Central Excise Act 1944 - wholesome order of remand - HELD THAT - The impugned order of Customs Excise and Service Tax Appellate Tribunal is only a wholesome order of remand in which no question of law has been finally decided against the interest of Revenue. At this stage it would not be proper for us to entertain this appeal in terms of Section 35G of the Central Excise Act 1944 because no substantial question of law arises for decision. Appeal dismissed.

Summary

The Chhattisgarh High Court dismissed the appeal stating that no substantial question of law arises for decision in the impugned order of Customs, Excise and Service Tax Appellate Tribunal. The appeal was dismissed in limine.