2025 (5) TMI 62

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....e Appellant : Ms. Sangita Pradhan, 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 fin....

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....or after the 1st day of July, 2003 (not being an 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 l....