2025 (5) TMI 652

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.... Shubham Mishra, Advs. (M: 9891608960) For the Respondent Through: Mr. Puneet Agrawal, Ms. Mansi Khurana, Ms. Shruti Garg & Mr. Chetan Kumar Shukla, Advs. (M: 9999624628) PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL.23786/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. SERTA 4/2025 3. The present ap....

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....en rejected on the ground of limitation. 5. Ld. Counsel for the Respondent raises the question of maintainability of the present appeal in view of Section 35G and 35L of the Central Excise Act, 1944, which applies in respect of service tax cases as well. 6. This Court had an occasion to consider a similar matter in SERTA 2/2024 titled 'Commissioner of CGST and Central Excise Delhi South v. M/s S....

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....ppealed, has to be considered. The original order passed by the Commissioner considered the question as to whether CENVAT credit was allowable or not, and whether penalty was imposable or not in terms of the applicable law. It also considered the leviability of service tax on excess baggage charges. Merely because CESTAT has only considered the issue of limitation, the present appeal cannot be fil....