2024 (5) TMI 934

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....CE AND HON'BLE MR. JUSTICE W. DIENGDOH, JUDGE Appearance For the Appellant : Dr. N. Mozika, DSGI with Ms. L.M.D. Marak, Adv For the Respondent : Mr. Bharat Raichandani, Adv ORDER (Made by the Hon'ble Chief Justice) The present appeal has been preferred against the order of the Tribunal dated 23.06.2023 in Service Tax Appeal No. 243 of 2012. 2. The main contention of the respon....

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....f any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-sec....

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....livered- (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before 1st day of July, 2003; (iii) on a reference made under 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 passing of the judgment, the High Court c....