https://www.taxtmi.com/caselaws?id=366351 The court ruled that the appeal was not maintainable under Section 35G of the Central Excise Act, as it did not pertain to the rate of duty or the value of goods for assessment under the Finance Act, 1994. The classification of the dealer's activities as services under the Finance Act was also addressed, with the court determining that this issue should be raised before the Supreme Court under Section 35L. Consequently, the appeals were dismissed, allowing the Department to pursue the matter under Section 35L as per the binding precedent of the Division Bench. en-us Fri, 20 Jul 2018 00:00:00 +0530 Mon, 03 Sep 2018 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366351 The court ruled that the appeal was not maintainable under Section 35G of the Central Excise Act, as it did not pertain to the rate of duty or the value of goods for assessment under the Finance Act, 1994. The classification of the dealer's activities as services under the Finance Act was also addressed, with the court determining that this issue should be raised before the Supreme Court under Section 35L. Consequently, the appeals were dismissed, allowing the Department to pursue the matter under Section 35L as per the binding precedent of the Division Bench. Case-Laws Service Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366351