https://www.taxtmi.com/caselaws?id=365433 The appeal challenging an order of the Customs, Excise & Services Tax Appellate Tribunal was dismissed as not maintainable due to a dispute over tax liability falling under the exclusive jurisdiction of the Supreme Court as per Section 35L(2) of the Central Excise Act, 1944. The appellant was granted liberty to pursue appropriate remedies. The court emphasized adherence to statutory provisions and hierarchy of judicial forums in tax liability disputes, rejecting the condonation of delay in filing the appeal to underscore the importance of procedural compliance and timely actions in legal proceedings. en-us Mon, 30 Jul 2018 00:00:00 +0530 Fri, 17 Aug 2018 09:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365433 The appeal challenging an order of the Customs, Excise & Services Tax Appellate Tribunal was dismissed as not maintainable due to a dispute over tax liability falling under the exclusive jurisdiction of the Supreme Court as per Section 35L(2) of the Central Excise Act, 1944. The appellant was granted liberty to pursue appropriate remedies. The court emphasized adherence to statutory provisions and hierarchy of judicial forums in tax liability disputes, rejecting the condonation of delay in filing the appeal to underscore the importance of procedural compliance and timely actions in legal proceedings. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365433