2019 (4) TMI 1009

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....it Goyal, Advocate And Mr.Sourabh, Advocate For The Respondent : Mr.Puneet Bansal, Advocate ORDER AJAY KUMAR MITTAL, J. 1. The appellant has approached this Court under Section 35G of the Central Excise Act, 1944 (in short-'the Act') read with Section 83 of Finance Act against the order dated 22.4.2016, Annexure A.3, passed by the Customs, Central Excise & Services Tax Appellate Tribun....

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....arned counsel for the respondent has appeared and raised preliminary objection regarding the maintainability of the appeal on the ground that the matter involved herein relates to classification/taxability and, therefore, appeal was maintainable before the Supreme Court in view of Section 35L(2) of the Act. 3. It would be expedient to notice Section 35L of the Act which reads as under: ....