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2019 (6) TMI 1141 - BOMBAY HIGH COURTMaintainability of appeal - alternative efficacious remedy - availability of exemption under Notification No. 9/2003-ST, dated 20.06.2003 and Notification No. 24/2004-ST, dated 10.09.2004 - HELD THAT:- The issue which arises in this appeal is one relating to the rate of duty, as if the above Notification apply then exemption from service tax is available to the respondent. In view of Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 an appeal relating to determination of any question having relation to the rate of duty of excise and / or service tax is outside the jurisdiction of this Court. The remedy, if any, under Section 35L of the Central Excise Act would be an appeal to the Hon'ble Supreme Court. Appeal dismissed being not maintainable.
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