2024 (8) TMI 1403

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....Mr. M.P. Sharma. For the Respondent : Mr. Prakash Shah a/w Mr. Mihir Mehta and Mr. Jas Sanghavi i/b PDS Legal. P.C. : 1. This appeal filed under Section 35G of the Central Excise Act, 1944 (the Act) impugning an order dated 7th July 2023 passed by the Customs Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT). By the said order, in the appeal that was filed by Respondent, Appellan....

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....y refers to such order disposing the appeal. If the legislature intended to provide an appeal to the High Court from each and every order passed by the Tribunal, the legislature would have used the expression "an appeal shall lie to the High Court from every order passed by the Tribunal and not from every order passed in appeal by the appellate Tribunal". Therefore, on this ground alone the appeal....