2025 (5) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Deputy Solicitor General of India with Ms. Sittal Balmiki and Ms. Natasha Pradhan, Advocates For the Respondent : Mr. Rahul Tangari, Ms. Gita Bista and Mr. Dipendra Chettri, Advocates ORDER ( Per the Hon'ble, the Chief Justice ) This statutory appeal has been filed by the Commissioner of Central Excise, Customs and Service Tax, Siliguri, against a final order dated 28th February, 2024, pass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order 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 the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law." A bare perusal of the above provision of law clearly reveals that no appeal shall lie before the High Court from any order passed by ....