https://www.taxtmi.com/caselaws?id=441564 The dominant issue was whether an appeal to the HC under s.35H of the Central Excise Act, 1944 was maintainable when the Tribunal order turned on taxability of "franchisee service." Relying on s.35L(2), which deems questions "relating to the rate of duty" to include determination of taxability/excisability for assessment, and on the Full Bench ruling holding the s.35L(2) amendment clarificatory with retrospective effect, the HC held that such matters fall within s.35L and are appealable only to the SC. Consequently, the appeals were held not maintainable before the HC. en-us Tue, 01 Aug 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441564 The dominant issue was whether an appeal to the HC under s.35H of the Central Excise Act, 1944 was maintainable when the Tribunal order turned on taxability of "franchisee service." Relying on s.35L(2), which deems questions "relating to the rate of duty" to include determination of taxability/excisability for assessment, and on the Full Bench ruling holding the s.35L(2) amendment clarificatory with retrospective effect, the HC held that such matters fall within s.35L and are appealable only to the SC. Consequently, the appeals were held not maintainable before the HC. Case-Laws Service Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441564