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The HC dismissed the appeals as not maintainable, holding that disputes concerning taxability of amounts remitted to overseas entities and characterized as "commission" in export shipping documents must be pursued under the statutory remedy in Section 35L of the Central Excise Act, 1944. The court noted precedent from a co-ordinate bench of the HC construing Sections 35G and 35L to confine appellate jurisdiction in service-tax-type taxability issues to the Supreme Court, and therefore declined to entertain the present appeals. The Appellant is directed to pursue available remedies in accordance with law under Section 35L; the Respondents' position on taxability was not adjudicated on merits.
The HC dismissed the appeals as not maintainable, holding that disputes concerning taxability of amounts remitted to overseas entities and characterized as "commission" in export shipping documents must be pursued under the statutory remedy in Section 35L of the Central Excise Act, 1944. The court noted precedent from a co-ordinate bench of the HC construing Sections 35G and 35L to confine appellate jurisdiction in service-tax-type taxability issues to the Supreme Court, and therefore declined to entertain the present appeals. The Appellant is directed to pursue available remedies in accordance with law under Section 35L; the Respondents' position on taxability was not adjudicated on merits.
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