2013 (4) TMI 376

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....5.5.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal in service tax appeal no. 655/2008. This appeal has been preferred by invoking the provisions of Section 35G of the Central Excise Act, 1944 read with Section 83 and the Finance Act, 1994. Learned counsel appearing on behalf of the respondent/assessee has taken a preliminary objection to the maintainability of this appeal. According to the learned counsel for the respondent, an appeal such as the one filed by the appellant herein is not maintainable before this Court in view of the clear provisions of Section 35G of the Central Excise Act, 1944 which have been made applicable in respect of matters pertaining to service tax by virtue of Section 83 of the Finance Act, 1....

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....rt. The said provision reads as under: - "35L. An appeal shall lie to the Supreme Court from- (a) any judgment of the High Court delivered on a reference made under section 35G or section 35H in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or (b) any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment." 3. On a plain reading of Section 35G of the Central Excise Act, 1944 it is clear that no appeal would lie ....