Exclusive appellate remedy to the Supreme Court bars High Court appeals against CESTAT taxability orders; remedy lies to apex court.

An appeal under Section 35G challenging a CESTAT order on taxability is barred where an exclusive appellate remedy to the Supreme Court exists under Section 35L; the statutory scheme confines challenges to the prescribed route and precludes maintainability of a High Court appeal, resulting in dismissal of the Section 35G appeal on that ground.

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Issues: Whether an appeal under Section 35G of the Central Excise Act, 1944 is maintainable in the High Court against a CESTAT order on taxability where the appellate remedy to the Supreme Court under Section 35L is the exclusive statutory remedy.

Analysis: The appeal was filed under Section 35G of the Central Excise Act, 1944 challenging a CESTAT order on service tax liability. Earlier Division Bench rulings of this Court established that where the question relates to taxability and an express statutory appellate remedy to the Supreme Court exists under Section 35L of the Central Excise Act, 1944, an appeal under Section 35G to the High Court is not maintainable. The statutory framework including Section 35G and Section 35L of the Central Excise Act, 1944 and related provisions of the Finance Act, 1994 determine the available remedies and the forum for challenge. The appellate remedy to the Supreme Court under Section 35L is the exclusive remedy for such taxability issues and bars maintainability of a High Court appeal under Section 35G.

Conclusion: Appeal under Section 35G of the Central Excise Act, 1944 is not maintainable; the appeal is dismissed.

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