2019 (12) TMI 118

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.... the respondent P.C. 1. This appeal under Section 83 of the Finance Act, 1994 r/w Section 35G of the Central Excise Act, 1944 (the Act) challenges order dated 29th May, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following two questions for our consideration :- (a) Whether in the facts and circumstances of the case and in law,....

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....ion of services between two entries under the Finance Act, 1994. Therefore, an appeal against such order of the Tribunal would not lie before this Court. However, Mr. Jetly, learned Counsel appearing in support of the appeal, in response submits that this Court alone would have jurisdiction. This for the reason that the issue which has been raised by the Revenue in the show-cause notice was to bri....