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of <h1>Appeal Dismissed for Non-Maintainability under Finance Act.</h1> <h3>Commissioner Versus Adlabs</h3> The High Court of Karnataka dismissed the appeal as not maintainable under S. 83 of the Finance Act, 1994, applying provisions of S. 35(G) & (L) of ... Maintainability of appeal - Held that: - in view of Section 83 of the FA, 1994, provisions of Section 35(G) & (L) of the CEA, 1944 is made applicable and in view of the same, the present appeal is not maintainable - appeal dismissed being not maintainable. The High Court of Karnataka dismissed the appeal as not maintainable under S. 83 of the Finance Act, 1994, and made provisions of S. 35(G) & (L) of the Central Excise Act, 1944 applicable. The Revenue can take the matter to the Supreme Court in accordance with the law.
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